2011 Oklahoma Resident Individual Income Tax Forms

2011 Oklahoma
Resident Individual
Income Tax Forms
and Instructions
Free File is e-file, only
better since it’s free for
qualifying taxpayers
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right forms
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Visit:
www.tax.ok.gov
for filing options
To e-file your state return free, you must
prepare & e-file both the Federal and
Oklahoma returns at the same time.
Oklahoma Free File
• Includes Form 511 and Form 538-S
(Oklahoma Resident Income Tax Return
and Sales Tax Relief Credit Form)
This packet contains:
• Instructions for completing the
Form 511: Oklahoma resident
income tax return
• Two Form 511 income tax forms
• Two Form 538-S: Sales Tax Relief Credit
• Instructions for the direct deposit option
• 2011 income tax tables
• One return envelope
Filing date:
• Generally, your return must be
postmarked by April 15, 2012.
For additional information, see the
“Due Date” section on page 4.
New Convenient Debit Card:
• See page 18 for details.
What’s New in the 2011 Oklahoma Tax Booklet?
Helpful Hints
• File your return by April 17, 2012. See page 4 for information
regarding extended due date for electronically filed returns.
• If you need to file for an extension, use Form 504 and then
later file a Form 511.
• Be sure to enclose copies of your Form(s) W-2, 1099 or other
withholding statement with your return. Enclose all Federal
schedules as required.
Table of Contents
2
Before You Begin
You must complete your Federal income tax return before begin-ning
your Oklahoma income tax return. You will use the informa-tion
entered on your Federal return to complete your Oklahoma
return.
Remember, when completing your Oklahoma return, round all
amounts to the nearest dollar.
Example:
$2.01 to $2.49 - round down to $2.00
$2.50 to $2.99 - round up to $3.00
• Individual refunds will be either directly deposited into a
bank account or issued on a debit card. See page 5 “All About
Refunds”.
• The percentage for federal Civil Service Retirement in Lieu of
Social Security exclusion has increased. See Schedule 511-A,
line A3 instructions on page 13.
• The instructions for the Indian Employment Exclusion are in-cluded
in the packet for 2011. See page 18 for further information.
• When computing Oklahoma depletion, the 50% net income
limit applies to any taxpayer whose fiscal year ends in 2012. See
page 14.
• Form 511CR - Credits have been added or amended.
• The credit moratorium period has been reduced for the
Credit for Employees in the Aerospace Sector. See Form
511CR, line 39.
• A Credit for Cancer Research Contributions has been
added. See Form 511CR, line 44.
• The Oklahoma Capital Investment Board Tax Credit has
been added. This is not a new credit. See Form 511CR,
line 45.
See page 9 for information on how to obtain the Form 511CR.
• Effective July 1, 2011 - Any credit claimed on Form 511CR
which was received as a result of a transfer or allocation will
be disallowed if Form 569 was not filed to report the transfer or
allocation. For more information, see page 9 or Form 569 on our
website at www.tax.ok.gov.
• A donation from your refund may be made to Support Okla-homa
Honor Flights or to the Eastern Red Cedar Revolving
Fund. For further information, see the instructions on Form 511,
Schedule 511-G. A donation to the Eastern Red Cedar Revolving
Fund may also be made if you have a balance due. See Form
511, line 36.
Don’t forget your BAT Credit...
• If you have a Federal Schedule C/C-EZ or Schedule F, you
may be subject to the Oklahoma Business Activity Tax and be
eligible for an income tax credit. For more information see the
instructions for line 21 on page 11 and the Form 511-BAT.
• Be sure to sign and date the return. If you are filing a joint
return, both you and your spouse need to sign.
• After filing, if you have questions regarding the status of your
refund, please call (405) 521-3160. The in-state toll-free number
is (800) 522-8165.
• Do not enclose any correspondence other than those docu-ments
and schedules required for your return.
Common Abbreviations
Found in this Packet
OTC - Oklahoma Tax Commission
OS - Oklahoma Statutes
Sec. - Section(s)
IRC - Internal Revenue Code
Important: If you fill out any portion of the
Schedules 511-A through 511-G or Form 538-S,
you are required to enclose those pages with
your return. Failure to include the pages will result in a
delay of your refund.
Determining Your Filing Requirement................. 3
Residence Defined............................................. 4
Resident Income................................................ 4
Due Date............................................................ 4
Who Must File.................................................... 4
Not Required to File........................................... 5
Refunds.............................................................. 5
Net Operating Loss............................................ 5
Estimated Income Tax........................................ 5
Extensions.......................................................... 6
Amended Returns.............................................. 6
Top of Form Instructions..................................... 6-7
Form 511: Select Line Instructions..................... 8-12
When You Are Finished...................................... 12
Schedule 511-A Instructions............................... 13-15
Schedule 511-B Instructions............................... 15-16
Schedule 511-C Instructions............................... 17-18
Schedule 511-D Instructions............................... 19
Schedule 511-E Instructions............................... 19
Schedule 511-F Instructions............................... 19
Schedule 511-G Instructions.............................. 19
Contact Information and Assistance................... 19
Tax Table............................................................ 20-31
Direct Deposit Information.................................. 32
Chart A: Federal Filing Requirements for Most People
Chart B: Federal Filing Requirements for Children and Other Dependents
To use this chart, first find your filing status. Then read across to find your age at the end of 2011. You must file a return if
your gross income was at least the amount shown in the last column.
If your Filing Status Is... And your Age Is*... And if your Gross Income Is...**
Single Under 65 $ 9,500
65 or older $10,950
Married Filing Joint*** Both under 65 $19,000
One 65 or older $20,150
Both 65 or older $21,300
Married Filing Separate Any age $ 3,700
Head of Household Under 65 $12,200
65 or older $13,650
Qualifying Widow(er) Under 65 $15,300
with a Dependent Child 65 or older $16,450
single dependents
Were you either age 65 or older or blind?
No. You must file a return if any of the following apply...
• Your unearned income was over $950.
• Your earned income was over $5,800.
• The total of your gross income was more than the larger of:
•• $950, or
•• Your earned income (up to $5,500) plus $300.
Yes. You must file a return if any of the following apply...
• Your unearned income was over $2,400 ($3,850 if 65 or older and blind).
• Your earned income was over $7,250 ($8,700 if 65 or older and blind).
• Your gross income was more than the larger of:
•• $2,400 ($3,850 if 65 or older and blind), or
•• Your earned income (up to $5,500) plus $1,750 ($3,500 if 65 or older and blind).
married dependents
Were you either age 65 or older or blind?
No. You must file a return if any of the following apply...
• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
• Your unearned income was over $950.
• Your earned income was over $5,800.
• The total of your gross income was more than the larger of:
•• $950, or
•• Your earned income (up to $5,500) plus $300.
Yes. You must file a return if any of the following apply...
• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
• Your unearned income was over $2,100 ($3,250 if 65 or older and blind).
• Your earned income was over $6,950 ($8,100 if 65 or older and blind).
• Your gross income was more than the larger of:
•• $2,100 ($3,250 if 65 or older and blind), or
•• Your earned income (up to $5,500) plus $1,450 ($2,600 if 65 or older and blind).
If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a Federal return.
In these charts, unearned income includes taxable interest and dividends. Earned income includes wages, tips, and taxable
scholarships and fellowships. Gross income is the total of your unearned and earned income.
If you do not meet the Federal filing requirements as shown in either Chart A or Chart B on this page, you are not required to file an
Oklahoma tax return. If you have withholding or made estimated tax payments you would like to have refunded, please follow the
instructions on page 5, “Not Required to File”.
3
*If you turned age 65 on January 1, 2012, you are considered to be 65 at the end of 2011.
**Gross income means all the income you received in the form of money, goods, property, and services that is not exempt from Federal tax.
Do not include any social security benefits unless (a) you are married filing separate and you lived with your spouse at any time in 2011 or (b) one-half of
your social security benefits plus your other gross income and any Federal tax-exempt interest is more than $25,000 ($32,000 is married filing jointly). If (a)
or (b) applies, see the instructions for Federal Form 1040 or 1040A to figure the taxable part of social security benefits you must include in gross income.
***If you did not live with your spouse at the end of 2011 (or on the date your spouse died) and your gross income was at least $3,700, you must file a return
regardless of your age.
Determining Your Filing Requirement
Residence Defined
Resident...
An Oklahoma resident is a person domiciled in this state for the
entire tax year. “Domicile” is the place established as a person’s
true, fixed, and permanent home. It is the place you intend to
return to whenever you are away (as on vacation abroad, busi-ness
assignment, educational leave or military assignment). A
domicile, once established, remains until a new one is adopted.
Part-Year Resident...
A part-year resident is an individual whose domicile was in Okla-homa
for a period of less than 12 months during the tax year.
Nonresident...
A nonresident is an individual whose domicile was not in Okla-homa
for any portion of the tax year.
Members of the Armed Forces...
Residency is established according to military domicile as estab-lished
by the Soldiers’ and Sailors’ Civil Relief Act.
If you were an Oklahoma resident at the time you entered military
service, assignment to duty outside Oklahoma does not of itself
change your state of residence. You must file your return as a
resident of Oklahoma until such time as you establish a perma-nent
residence in another state and change your military records
(as evidenced by the military’s Form DD2058). See the specific
instructions for Schedule 511-C, line C1 - Military Pay Exclusion.
When the spouse of a military member is a civilian, most states,
Oklahoma included, allow the spouse to retain the same legal
residency as the military member. They file a joint resident tax
return in the military members’ State of Legal Residency (if
required) and are taxed jointly under nonresident rules as they
move from state to state. If the non-military spouse does not wish
to retain the allowed residency of the military member, then the
same residency rules apply as would apply to any other civilian.
The spouse would then comply with all residency rules where
living.
An Oklahoma resident filing a joint Federal return with a non-resident
spouse may have options on how to file the Oklahoma
return(s). See “Filing Status” in the “Top of Form Instructions” on
page 7 for further information.
Who Must File?
Resident...
Every Oklahoma resident who has sufficient gross income to
require the filing of a Federal income tax return is required to file
an Oklahoma return, regardless of the source of income.
If you do not have a filing requirement, but have Oklahoma tax
withheld, made estimated tax payments, qualify for the Tornado
Tax Credit, or claim earned income credit, see the next section
“Not Required to File” for further instructions. If you are uncertain
about your filing requirement, please see the charts on page 3.
Part-Year Resident...
Every part-year resident, during the period of residency, has the
same filing requirements as a resident. During the period of non-residency,
an Oklahoma return is also required if the Oklahoma
part-year resident has gross income from Oklahoma sources of
$1,000 or more. Use Form 511NR.
Nonresident...
Every nonresident with gross income from Oklahoma sources of
$1,000 or more is required to file an Oklahoma income tax return.
Use Form 511NR.
What Is “Resident Income”?
An Oklahoma resident individual is taxed on all income reported
on the Federal return, except income from real and tangible
personal property located in another state, income from business
activities in another state, or the gains/losses from the sales or
exchange of real property in another state.
Note: Residents are taxed on all income from non-business
interest and dividends, salaries, commissions and other pay for
personal services regardless of where earned. Wages earned
outside of Oklahoma must be included in your Oklahoma return,
and credit for taxes paid other states claimed on Oklahoma Form
511TX. (See Form 511, line 16)
Due Date
Generally, your Oklahoma income tax return is due April 15th, the
same day as your Federal return. However:
• If you file your return electronically (through a preparer or
the internet), your due date is extended to April 20th. Any pay-ment
of taxes due on April 20th must be remitted electronically
in order to be considered timely paid. If the balance due on an
electronically filed return is not remitted electronically, penalty
and interest will accrue from the original due date.
• If the Internal Revenue Code (IRC) of the IRS provides for
a later due date, your return may be filed by the later due date
and will be considered timely filed. You should write the appropri-ate
“disaster designation” as determined by the IRS at the top of
the return, if applicable. If a bill is received for delinquent penalty
and interest, you should contact the Oklahoma Tax Commission
(OTC) at the number on the bill.
• If the due date falls on a weekend or legal holiday when
OTC offices are closed, your return is due the next business day.
Your return must be postmarked by the due date to be consid-ered
timely filed.
4
Need a helping
hand filing your
taxes?
Visit our website to find out all the
information on the who, what, when and
where for free income tax assistance.
www.tax.ok.gov/vitatce
Estimated Income Tax
You must make equal* quarterly estimated tax payments if you
can reasonably expect your tax liability to exceed your withhold-ing
by $500 or more and you expect your withholding to be less
than the smaller of:
1. 70% of your current year’s tax liability, or
2. The tax liability shown on your return for the
preceding taxable year of 12 months.
Taxpayers who fail to make timely estimated tax payments may
be subject to interest on underpayment. Form OW-8-ES, for filing
estimated tax payments, will be supplied on request. If at least
66-2/3% of your gross income for this year or last year is from
farming, estimated payments are not required. If claiming this
exception, please see instructions for line 24.
Estimated payments can be made through the OTC website by
e-check or credit card. Visit the “Payment Options” section at
www.tax.ok.gov.
* For purposes of determining the amount of tax due on any of the respective
dates, taxpayers may compute the tax by placing taxable income on an annual-ized
basis. See Form OW-8-ES-SUP.
Net Operating Loss
The loss year return must be filed to establish the Oklahoma
Net Operating Loss (NOL). Oklahoma NOL shall be separately
determined by reference to IRC Section 172 as modified by
the Oklahoma Income Tax Act and shall be allowed without
regard to the existence of a Federal NOL. Enclose a detailed
schedule showing the origin and NOL computation. Residents
use Oklahoma 511 NOL Schedules. Also enclose a copy of the
Federal NOL computation.
For tax years 2001 – 2007 and tax years 2009 and subsequent,
the years to which an NOL may be carried shall be determined
solely by reference to IRC Section 172. For tax year 2008, the
years to which an NOL may be carried back shall be limited to
two years.
An NOL resulting from a farming loss may be carried back in
accordance with and to the extent of IRC Section 172(b)(G).
However, the amount of the NOL carryback shall not exceed the
lesser of: $60,000, or the loss properly shown on the Federal
Schedule F reduced by half of the income from all other sources
other than reflected on Schedule F. You can choose to treat the
NOL as if it were not a farming loss. If you make this choice, the
carryback period will be determined by reference to IRC Section
172 and the amount of the NOL carryback will not be limited.
An election may be made to forego the carryback period. A
written statement of the election must be part of the original
timely filed Oklahoma loss year return. However, if you filed your
return on time without making the election, you may still make the
election on an amended return filed within six months of the due
date of the return (excluding extensions). Attach the election to
the amended return. Once made, the election is irrevocable.
The Oklahoma NOL(s) shall be subtracted on Schedule 511-A,
line 9 or Form 511X, line 2.
The Federal NOL(s) shall be added on Schedule 511-B, line 4 or
Form 511X, line 6.
Did you have sufficient gross income to require you to file
a Federal return?
Yes - You are required to file an Oklahoma return. Follow the
instructions on pages 6-19 to help you complete your Okla-homa
return (Form 511).
No - Go to step 2.
Did you have any Oklahoma withholding, make Oklahoma
estimated tax payments, or claim earned income credit?
Yes - Go to step 3.
No - You are not required to file an Oklahoma return (Form
511). You may still qualify to file for sales tax relief, see the
instructions on the back of Form 538-S.
You should file an Oklahoma tax return. Complete the
Form 511 as follows:
• Fill out the top portion of the Form 511 according to
the “Top of Form Instructions” on pages 6 and 7. Be sure and
check the box “Not Required to File”.
• Complete line 1. Enter the amount of your gross income
subject to the Federal filing requirement. In most cases this will
be the same as your Federal Adjusted Gross Income. (Do not
complete lines 2-19)
• Complete lines 20 through 39 that are applicable to
you. If you qualify for the Federal earned income credit, you
qualify for the Oklahoma earned income credit. Enter 5% of
the Federal earned income credit on Form 511, line 28 (do not
complete Schedule 511-F).
• Sign and mail Form 511, pages 1 and 2 only. Do not
mail pages 3 and 4. Only send in page 5 if you have completed
Schedule 511-G. Be sure to include your W-2, 1099 or other
withholding statement to substantiate any Oklahoma withholding.
Not Required to File
step one
step two
step three
All About Refunds
You can check your refund status by telephone. Simply call us
at (405) 521-3160 or in-state toll free at (800) 522-8165, and
select the option to “Check the Status of an Income Tax Refund”.
By providing your SSN and amount of your refund, the system
will provide you with the status of your refund. For electronically
filed returns, please wait 10 days before calling. For paper filed
returns, please wait six weeks before calling. Should you have
questions during your call, you will have the option to speak with
an OTC representative.
If you do not choose to have your refund deposited directly into
your bank account, you will receive a debit card. Taxpayers filing
a joint return will each receive a card in their name. Each card
will have access to the full amount of the refund. See page 32 for
more information on Direct Deposit.
A debit card or direct deposit are not your only options to
receive your refund. If timely filing you may have any amount of
overpayment applied to your next year’s estimated tax. Refunds
applied to the following year’s Oklahoma estimated income tax
(at the taxpayer’s request) may not be adjusted after the original
due date of the return.
5
Print or type the first name, middle initial and last name for both
yourself and spouse, if applicable. Complete the address portion
including an apartment number and/or rural route, if applicable.
Name and Address
If a taxpayer died before filing a return, the executor, administra-tor
or surviving spouse may have to file a return for the decedent.
Check the appropriate box in the SSN area.
What About Deceased Taxpayers?
Top of Form Instructions
A Do Not Write in this Space
B Social Security Number
C
The barcode near the form number contains a page notation
signifying the first page of a new return for processing equipment
use. The blank area is used for processing notations. Please do
not write in these areas.
Enter your social security number. If you file married filing joint,
please enter your spouse’s social security number in the space
provided.
Note: If you are filing married filing separate, do not enter your
spouse’s social security number here. Enter in Item D.
What Is an “Extension”?
A valid extension of time in which to file your Federal return
automatically extends the due date of your Oklahoma return if no
Oklahoma liability is owed. A copy of the Federal extension must
be enclosed with your Oklahoma return. If your Federal return is
not extended or an Oklahoma liability is owed, an extension of
time to file your Oklahoma return can be granted on Form 504.
90% of the tax liability must be paid by the original due date
of the return to avoid penalty charges for late payment. Inter-est
will be charged from the original due date of the return.
When to File an Amended Return
If your Federal return for any year is changed, an amended Okla-homa
return shall be filed within one year. File Oklahoma Form
511X and enclose a copy of the Federal Form 1040X, 1045,
RAR or other IRS notice, correspondence and/or documenta-tion.
Part-year and nonresidents shall use Form 511NR. Please
enclose a copy of the IRS refund or statement of adjustment.
If you discover an error made on your Oklahoma return, we may
be able to help you correct the return. For additional information,
please call our Taxpayer Assistance Division at (405) 521-3160.
Within Oklahoma, call toll-free (800) 522-8165. Form 511X can
be downloaded from the website at www.tax.ok.gov.
A
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Federal adjusted gross income (from Federal 1040, 1040A, or 1040EZ) . .
Oklahoma Subtractions (enclose Schedule 511-A) . . . . . . . . . . . . . . . . . . .
Line 1 minus line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Out-of-state income, except wages. Describe (4a)
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Oklahoma Additions (enclose Schedule 511-B) . . . . . . . . . . . . . . . . . . . . . .
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Round to Nearest Whole Dollar
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Your Social Security Number
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Check this box if you do not have sufficient gross income
to require you to file a Federal return. (see instructions)
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Your first name, middle initial and last name
Mailing address (number and street, including apartment number, rural route or PO Box)
City, State and Zip
If a joint return, spouse’s first name, middle initial and last name
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􀁈􄠀􀁥􆔀􀁤􆐀􀁪􆨀􀁨􆠀􀁚􅨀
􀁃􄌀􀁪􆨀􀁢􆈀􀁗􅜀􀁚􅨀􀁧􆜀􀀕􁔀􀁤􆐀􀁛􅬀􀀕􁔀􀁙􅤀􀁚􅨀􀁥􆔀􀁚􅨀􀁣􆌀􀁙􅤀􀁚􅨀􀁣􆌀􀁩􆤀􀀕􁔀􀁘􅠀􀁝􅴀􀁞􅸀􀁡􆄀􀁙􅤀􀁧􆜀􀁚􅨀􀁣􆌀
􀁃􄌀􀁪􆨀􀁢􆈀􀁗􅜀􀁚􅨀􀁧􆜀􀀕􁔀􀁤􆐀􀁛􅬀􀀕􁔀􀁤􆐀􀁩􆤀􀁝􅴀􀁚􅨀􀁧􆜀􀀕􁔀􀁙􅤀􀁚􅨀􀁥􆔀􀁚􅨀􀁣􆌀􀁙􅤀􀁚􅨀􀁣􆌀􀁩􆤀􀁨􆠀
􀀶􃘀􀁙􅤀􀁙􅤀􀀕􁔀􀁩􆤀􀁝􅴀􀁚􅨀􀀕􁔀􀁉􄤀􀁤􆐀􀁩􆤀􀁖􅘀􀁡􆄀􀁨􆠀􀀕􁔀􀁛􅬀􀁧􆜀􀁤􆐀􀁢􆈀􀀕􁔀
􀁩􆤀􀁝􅴀􀁚􅨀􀀕􁔀􀀩􂤀􀀕􁔀􀁗􅜀􀁤􆐀􀁭􆴀􀁚􅨀􀁨􆠀􀀣􂌀
􀁌􄰀􀁧􆜀􀁞􅸀􀁩􆤀􀁚􅨀􀀕􁔀􀁩􆤀􀁝􅴀􀁚􅨀􀀕􁔀􀁉􄤀􀁤􆐀􀁩􆤀􀁖􅘀􀁡􆄀􀀕􁔀
􀁞􅸀􀁣􆌀􀀕􁔀􀁩􆤀􀁝􅴀􀁚􅨀􀀕􁔀􀁗􅜀􀁤􆐀􀁭􆴀􀀕􁔀􀁗􅜀􀁚􅨀􀁡􆄀􀁤􆐀􀁬􆰀􀀣􂍎
Note: If you may be
claimed as a dependent
on another return,
enter “0” for your
regular exemption.
􀀕􁔀􀀕􁔀􀁉􄤀􀁤􆐀􀁩􆤀􀁖􅘀􀁡􆅉
If you are
not required
to file, see
page 5 of
instructions.
If line 7 is
different than
line 1, enclose
a copy of
your Federal
return.
􀀻􃬀􀁞􅸀􀁡􆄀􀁞􅸀􀁣􆌀􀁜􅰀􀀕􁔀􀁈􄠀􀁩􆤀􀁖􅘀􀁩􆤀􀁪􆨀􀁨􆠀
􀀺􃨀􀁭􆴀􀁚􅨀􀁢􆈀􀁥􆔀􀁩􆤀􀁞􅸀􀁤􆐀􀁣􆌀􀁨􆠀
􀀶􃘀􀁜􅰀􀁚􅨀􀀕􁔀􀀫􂬀􀀪􂨀􀀕􁔀􀁤􆐀􀁧􆜀􀀕􁔀􀁄􄐀􀁫􆬀􀁚􅨀􀁧􆜀􀀴􃑓
STOP AND READ: If line 4 is zero, complete lines 10-11. If line 4 is more than zero, see Schedule 511-D and do not complete lines 10-11.
Check box if
this taxpayer
is deceased
Spouse’s Social Security Number (joint return only)
S in g le
Married filing joint return (even if only one had income)
Married filing separate
• If spouse is also filing,
list SSN and name in box:
Head of household with qualifying person
Qualifying widow(er) with dependent child
• Please list the year spouse died in box at right:
=
Form 511 - 2011
Oklahoma
Standard
Deduction:
• Single or
Married Filing
Separate:
$5,800
• Married
Filing Joint
or Qualifying
Widow(er):
$11,600
(Enclose Federal schedule with detailed description; see instructions)
123
45
Yourself Spouse (Please see instructions)
00
00
00
00
00
00
Oklahoma Adjustments (enclose Schedule 511-C) . . . . . . . . . . . . . . . . . . .
Oklahoma income after adjustments (line 7 minus line 8) . . . . . . . . . . . . . .
􀀦􂘀
􀀧􂜀
􀀨􂠀
􀀩􂥢b
􀀪􂨀
􀀫􂬀
􀀬􂰀
Oklahoma standard deduction or Federal itemized deductions . . . . . . . . . .
Exemptions ($1000 x total number of exemptions claimed above). . . . . . . .
Total deductions and exemptions (add lines 10 and 11 or amount from Sch. 511-D, line 5) .
Oklahoma Taxable Income (line 9 minus line 12) . . . . . . . . . . . . . . . . . . .
Oklahoma Income Tax from Tax Table (see pages 20-31 of instructions)
00
00
00
00
00
00
􀀭􂴀
􀀮􂸀
􀀭􂴀
􀀮􂸀
􀀦􂘀􀀥􂔀
􀀦􂘀􀀦􂘀
􀀦􂘀􀀧􂜀
􀀦􂘀􀀨􂠀
00
#1695#
* NOTE: If claiming Special Exemption, see instructions on page 7 of 511 Packet.
􀁈􄠀􀁥􆔀􀁚􅨀􀁘􅠀􀁞􅸀􀁖􅘀􀁡􆄀 􀀷􃜀􀁡􆄀􀁞􅸀􀁣􆌀􀁙􅤫
+
*
+
+ + =
=
=
=
Check box if
this taxpayer
is deceased
B
B
D
E
F
G
6
C
F Not Required to File
G Exemptions
Check the box, if you do not have sufficient gross income to
require you to file a Federal return, and you had Oklahoma tax
withheld, made estimated tax payments or qualify for Oklahoma
earned income credit or Tornado Tax credit.
Finish the top portion of the return by completing the “Exemp-tions”
section (part G on the diagram on page 6).
Complete line 1. Enter the amount of your gross income subject
to the Federal filing requirement. In most cases this will be the
same as your Federal Adjusted Gross Income. (Do not complete
lines 2-19.)
Top of Form Instructions
To the right of the word “Yourself” place a number “1” in all the
boxes that apply to you. Next total the boxes. Then do the same
for your spouse if applicable.
Exemption Terms
Regular*: The same exemptions as claimed on your Federal
return.
Special: An additional exemption may be claimed for each
taxpayer or spouse who meets the qualifications based on filing
status and Federal adjusted gross income limits** below and who
is 65 years of age or over at the close of the tax year:
(1) Single return with line 1 equal to $15,000 or less.
(2) Joint return with line 1 equal to $25,000 or less.
(3) Married filing separate return with line 1 equal to $12,500 or
less.
(4) Head of household return with line 1 equal to $19,000 or less.
**Note: If your Federal adjusted gross income includes income
from the conversion of a traditional individual retirement account to
a Roth individual retirement account this income shall be excluded
in determining the Federal adjusted gross income limits.
Enclose a copy of your Federal return and Form 8606.
Blind: An additional exemption may be claimed for each taxpayer
or spouse who is legally blind.
Dependents: If claiming dependents, please enter the same
number as on your Federal return. However, if the nonresident
spouse also has an Oklahoma filing requirement and is filing
separately on Form 511NR, the dependency exemptions will be
allocated between the resident’s and nonresident’s returns.
* Please note that if you may be claimed as a dependent
on another return, enter zero for your regular exemption.
You still qualify for the Oklahoma standard deduction.
E Sixty-five or Over
Check the box(es) if your, or your spouse’s, age is 65 on or
before December 31, 2011. If you turned age 65 on January 1,
2012, you are considered to be age 65 at the end of 2011.
The filing status for Oklahoma purposes is the same as on the
Federal income tax return, with one exception. This exception
applies to married taxpayers who file a joint Federal return where
one spouse is a full-year Oklahoma resident (either civilian or
military), and the other is a full-year nonresident civilian (non-military).
In this case, the taxpayers must either:
1. File as Oklahoma married filing separate. The Oklahoma
resident, filing a joint Federal return with a nonresident
civilian spouse, may file an Oklahoma return as married filing
separate. The resident will file on Form 511 using the married
filing separate rates and reporting only his/her income and
deductions. If the nonresident civilian also has an Oklahoma
filing requirement, he/she will file on Form 511NR, using married
filing separate rates and reporting his/her income and deductions.
Form 574 “Allocation of Income and Deductions” must be filed
with the return(s). You can obtain this form from our website at
www.tax.ok.gov.
-OR-
2. File, as if both the resident and the nonresident civilian were
Oklahoma residents, on Form 511. Use the “married filing joint”
filing status, and report all income. A tax credit (Form 511TX)
may be used to claim credit for taxes paid to another state, if
applicable. A statement should be attached to the return stating
the nonresident is filing as a resident for tax purposes only.
If an Oklahoma resident (either civilian or military) files a joint
Federal return with a nonresident military spouse, they shall use
the same filing status as on the Federal return. If they file a joint
Federal return, they shall complete Form 511NR and include in
the Oklahoma amount column, all Oklahoma source income of
both the resident and the nonresident.
D Filing Status
Complete lines 20 through 39 that are applicable to you.
If you qualify for the Federal earned income credit, you qualify
for the Oklahoma earned income credit. Enter 5% of the Federal
earned income credit on Form 511, line 28 (do not complete
schedule 511-F).
Sign and mail the return. Be sure to include your W-2, 1099
or other withholding statement to substantiate any Oklahoma
withholding.
Note: If you do not have sufficient gross income to require you to
file a Federal return and did not have Oklahoma tax withheld, make
estimated tax payments or qualify for Oklahoma earned income credit
or Tornado Tax credit, do not file an Oklahoma income tax return (Form
511).
F Not Required to File, continued
7
Select Line Instructions
Federal Adjusted Gross Income
Enter your Federal Adjusted Gross Income from your Federal
return. This can be from any one of the following forms: 1040,
1040A or 1040EZ.
If you do not have an Oklahoma filing requirement, see page 5.
Subtractions
Enter the total from Schedule 511-A, line 14. See Schedule 511-A
instructions on pages 13-15.
Out-of-State Income
This is income from real or tangible personal property or business
income in another state. This includes partnership gains and
gains sustained by S corporations attributable to other states. It
is not non-business interest, installment sale interest, non-busi-ness
dividends, salary/wages, pensions, gambling or income
from personal services. (See instructions for line 16.) On the line
4a, enter a brief description of the type of out-of-state income
deducted on 4b. Furnish detailed schedule showing the type,
nature and source of the income and copy of Federal return.
Documents submitted should reflect to which state(s) the income
is attributable. Enclose the other state’s return and/or Schedule
K-1, if applicable.
Additions
Enter the total from Schedule 511-B, line 9. See Schedule 511-B
instructions on pages 15-16.
Adjustments
Enter the total from Schedule 511-C, line 8. See Schedule 511-C
instructions on pages 17-18.
Deductions
Complete line 10 unless you have out-of-state income (Form 511,
line 4). If you have out-of-state income, complete Schedule 511-D
instead of line 10.
• Enter the Oklahoma standard deduction if you did not claim
itemized deductions on your Federal return.
If your filing status is “single” or “married filing separate”, your
Oklahoma standard deduction is $5,800.
If your filing status is “head of household”, your Oklahoma
standard deduction is $8,500.
If your filing status is “married filing joint” or “qualifying
widow(er)”, your Oklahoma standard deduction is $11,600.
Note: You qualify for the Oklahoma standard deduction even
when claimed as a dependent on another return.
• If you claimed itemized deductions on your Federal return (Form
1040, Schedule A), enter the amount of your allowable itemized
deductions. (Enclose a copy of your Federal Schedule A.)
Exemptions
Complete line 11 unless you have out-of-state income (Form 511,
line 4). If you have out-of-state income, complete Schedule 511-D
instead of line 11.
Oklahoma allows $1,000 for each exemption claimed on the top
of the return.
Total Deductions and Exemptions
If you completed lines 10 and 11, enter the total on line 12. If you
instead completed Schedule 511-D, enter the total from line 5 of
Schedule 511-D.
Oklahoma Income Tax
Using Form 511, line 13, find your tax in the Tax Table (pages
20-31). Enter the result here unless you used Form 573 “Farm
Income Averaging”. If you used Form 573, enter the amount from
Form 573, line 22, and enter a “1” in the box.
Amounts withdrawn from a Health Savings Account for any
purpose other than those described in 36 OS Sec. 6060.17 and
which are included in your Federal adjusted gross income are
subject to an additional 10% tax. Add the additional 10% tax to
your tax from the tax table* and enter a “2” in the box.
* If you also used Form 573, add the 10% tax to the tax from
Form 573, line 22.
Child Care/Child Tax Credit
Complete line 15 unless your Oklahoma Adjusted Gross Income
(Form 511, line 7) is less than your Federal Adjusted Gross
Income (Form 511, line 1). If your Oklahoma Adjusted Gross In-come
is less than your Federal Adjusted Gross Income, complete
Schedule 511-E to determine the amount to enter on line 15.
If your Federal Adjusted Gross Income is $100,000 or less and you
are allowed either a credit for child care expenses or the child tax
credit on your Federal return, you are allowed a credit against your
Oklahoma tax. Your Oklahoma credit is the greater of:
• 20% of the credit for child care expenses allowed by the Inter-nal
Revenue Code. Your allowed Federal credit cannot exceed
the amount of your Federal tax reported on your Federal return.
or
• 5% of the child tax credit allowed by the Internal Revenue
Code. This includes both the nonrefundable child tax credit and
the refundable additional child tax credit.
If your Federal Adjusted Gross Income is greater than $100,000
no credit is allowed.
Credit for Tax Paid to Another State
If you receive income for personal services from another state,
you must report the full amount of such income on your Okla-homa
return. If the other state also taxes the income, a credit
is allowed on Form 511. Complete Oklahoma Form 511TX and
furnish a copy of the other state(s) return, or Form W-2G if the
taxing state does not allow a return to be filed for gambling win-nings
(example: Mississippi).
Note: Taxpayers who have claimed credit for taxes paid to an-other
state on the other state’s income tax return do not qualify to
claim this credit based on the same income.
1
14
2
6
10
8
12
11
15
4
8
16
More information at
www.tax.ok.gov
Oklahoma Tax Law requires you
to pay a use tax on certain
items bought out-of-state for
use in Oklahoma.
Pay your use tax!
It’s the law.
Other Credits
The amount of other credits as claimed on Form 511CR should
be entered on this line. Enter in the box the number that corre-sponds
with the credit to which you are entitled. If you qualify for
more than one type of credit, enter “99” in the box. See below for
a list of the credits available on Form 511CR. You can obtain this
form from our website at www.tax.ok.gov.
Effective July 1, 2011 - Tax credits transferred or allocated must
be reported on Oklahoma Tax Commission Form 569. Failure to
file Form 569 will result in the affected credits being denied by the
OTC pursuant to 68 OS Sec. 2357.1A-2.
• Oklahoma Investment/New Jobs Credit
Enclose Form 506.
68 OS Sec. 2357.4 and Rule 710:50-15-74.
• Coal Credit
68 OS Sec. 2357.11 and Rule 710:50-15-76.
• Credit for Energy Assistance Fund Contribution
68 OS Sec. 2357.6.
• Venture Capital Credit
68 OS Sec. 2357.7,8 and Rule 710:50-15-77,78.
• Credit for Investment in a Clean-Burning Motor Vehicle Fuel
Property or Investment in Qualified Electric Motor Vehicle
Property
68 OS Sec. 2357.22 and Rule 710:50-15-81.
• Credit for Hazardous Waste Disposal
27A OS Sec. 2-11-303 and Rule 710:50-15-75.
• Credit for Qualified Recycling Facility
68 OS Sec. 2357.59 and Rule 710:50-15-84.
• Small Business Capital Credit
Enclose Form 527-A.
68 OS Sec. 2357.60 - 2357.65 and Rule 710:50-15-86.
• Oklahoma Agricultural Producers Credit
Enclose Form 520.
68 OS Sec. 2357.25 and Rule 710:50-15-85.
• Small Business Guaranty Fee Credit
Enclose Form 529. 68 OS Sec. 2357.30.
• Credit for Employers Providing Child Care Programs
68 OS Sec. 2357.26 and Rule 710:50-15-91.
• Credit for Entities in the Business of Providing
Child Care Services
68 OS Sec. 2357.27.
• Credit for Food Service Establishments that Pay for
Hepatitis A Vaccination for their Employees
68 OS Sec. 2357.33.
• Credit for Commercial Space Industries
68 OS Sec. 2357.13.
• Credit for Tourism Development or Qualified Media Produc-tion
Facility
68 OS Sec. 2357.34 - 2357.40.
• Oklahoma Local Development and Enterprise Zone
Incentive Leverage Act Credit
68 OS Sec. 2357.81.
• Credit for Qualified Rehabilitation Expenditures
68 OS Sec. 2357.41 and Rule 710:50-15-108.
• Credit for Space Transportation Vehicle Provider
68 OS Sec. 2357.42 and Rule 710:50-15-93.
• Rural Small Business Capital Credit
Enclose Form 526-A.
68 OS Sec. 2357.71 - 2357.76 and Rule 710:50-15-87.
• Credit for Electricity Generated by Zero-Emission
Facilities
68 OS Sec. 2357.32A.
• Credit for Financial Institutions Making Loans under
the Rural Economic Development Loan Act
68 OS Sec. 2370.1.
• Credit for Manufacturers of Small Wind Turbines
68 OS Sec. 2357.32B and Rule 710:50-15-92.
• Credit for Qualified Ethanol Facilities
68 OS Sec. 2357.66 and Rule 710:50-15-106.
• Poultry Litter Credit
68 OS Sec. 2357.100 and Rule 710:50-15-95.
• Volunteer Firefighter Credit
Enclose the Council on Firefighter Training’s Form.
68 OS Sec. 2385.7 and Rule 710:50-15-94.
• Credit for Qualified Biodiesel Facilities
68 OS Sec. 2357.67 and Rule 710:50-15-98.
• Film or Music Project Credit
Enclose Form 562.
68 OS Sec. 2357.101 and Rule 710:50-15-101.
• Credit for Breeders of Specially Trained Canines
68 OS Sec. 2357.203 and Rule 710:50-15-97.
• Credit for Wages Paid to an Injured Employee
68 OS Sec. 2357.47 and Rule 710:50-15-107.
• Credit for Modification Expenses Paid for an Injured Employee
68 OS Sec. 2357.47 and Rule 710:50-15-107.
• Dry Fire Hydrant Credit
68 OS Sec. 2357.102 and Rule 710:50-15-99.
• Credit for the Construction of Energy Efficient Homes
68 OS Sec. 2357.46 and Rule 710:50-15-104.
• Credit for Railroad Modernization
68 OS Sec. 2357.104 and Rule 710:50-15-103.
• Research and Development New Jobs Credit
Enclose Form 563.
68 OS Sec. 54006 and Rule 710:50-15-105.
• Gas Used in Manufacturing
68 OS Sec. 2357(C).
• Credit for Biomedical Research Contribution
68 OS Sec. 2357.45 and Rule 710:50-15-113.
• Credit for Employees in the Aerospace Sector
Enclose Form 564.
68 OS Sec. 2357.301 & 2357.304 and Rule 710:50-15-109.
• Credits for Employers in the Aerospace Sector
Enclose Form 565.
68 OS Sec. 2357.301, 2357.302 and 2357.303 and Rule
710:50-15-109.
• Wire Transfer Fee Credit
68 OS Sec. 2357.401 and Rule 710:50-15-111.
• Credit for Manufacturers of Electric Vehicles
68 OS Sec. 2357.402 and Rule 710:50-15-112.
• Business Activity Tax Credit
Enclose Form 511-BAT.
68 OS Sec. 1219 and Rule 710:95-19-6.
• Credit for Cancer Research Contribution
68 OS Sec. 2357.45 and Rule 710:50-15-113.
• Oklahoma Capital Investment Board Tax Credit
74 OS Sec. 5085.7
Select Line Instructions
17
9
Select Line Instructions
Oklahoma Use Tax
Every state with a sales tax has a companion tax for purchases
made outside the state. In Oklahoma, that tax is called “use tax”.
If you have purchased items for use in Oklahoma from retailers
who do not collect Oklahoma sales tax whether by mail order,
catalog, television shopping networks, radio, Internet, phone or
in person, you owe Oklahoma use tax on those items. Use tax
is paid by the buyer when the Oklahoma sales tax has not been
collected by the seller. Individuals in Oklahoma are responsible
for paying use tax on their out-of-state purchases.
Examples of items that are subject to sales tax include books,
compact discs, computer equipment, computer software, elec-tronics,
clothing, appliances, furniture, sporting goods and jewel-ry.
When an out-of-state retailer does not collect Oklahoma sales
tax, the responsibility of paying the tax falls on the purchaser.
Use tax is calculated at the same rate as sales tax, which varies
by city and county. The state sales tax rate is 4.5% (.045) plus
the applicable city and/or county rates. If you do not know the
exact amount of Oklahoma use tax you owe based on your city
and county sales tax rate, you can either:
1. Use the tax table on page 11 or multiply your
Adjusted Gross Income from line 1 by 0.056%
(.00056),
or
2. Use one of the worksheets below to calculate your
Oklahoma use tax. Complete Worksheet One if you
kept records of all of your out-of-state purchases.
Complete Worksheet Two if you did not keep records
of all of your out-of-state purchases.
Oklahoma Use Tax - Worksheet #2 (continued)
Worksheet Two has two parts. The first part is a
calculation of the amount due on items that cost less
than $1,000 each and the second part is a calculation
of the amount due on items that cost $1,000 or more
each. The first calculation is based on a Use Tax
Table that reflects the estimated amount of use tax
due by taxpayers with varying amounts of Federal
Adjusted Gross Income. The estimated amount is
0.056% (.00056) of Federal adjusted gross income. If
you believe that estimate from the table is too high
for your out-of-state purchases, you may estimate
what you think you owe.
If you paid another state’s sales or use tax on any purchase, that
amount may be credited against the Oklahoma use tax due on
that purchase.
Note: Your use tax worksheets may be reviewed. If it is determined that
you owe more use tax than what is shown on your return, you may be
subject to an assessment for the additional use tax.
20
Use Tax Worksheet One For Taxpayers Who Have Records of All Out-of-State Purchases
1 Enter the total amount of out-of-state purchases for 1/1/2011 through 12/31/2011.......................
2 Multiply line 1 by 7% (.07) or your local rate* and enter the amount..............................................
3 Enter the tax paid to another state on the purchases. This amount may not exceed the
amount on line 2.............................................................................................................................
4 Subtract line 3 from line 2 and enter the results, rounded to the nearest whole dollar,
here and on Form 511, line 20.......................................................................................................
1
2
3
4
Use Tax Worksheet Two For Taxpayers Who Do Not Have Records of All Out-of-State Purchases
1 Purchases of items costing less than $1,000: See the Use Tax Table on page 11
to establish the use tax due based on your Federal adjusted gross income
from Form 511, line 1 ....................................................................................................................
2 Purchases of items costing $1,000 or more: Complete lines 2a and 2b below to
calculate the amount of use tax owed.
2a Enter the total amount of out-of-state purchases
of $1,000 or more for 1/1/2011 through 12/31/2011 .......
2b Multiply line 2a by 7% (.07) or your local rate*
and enter the amount .....................................................
3 Add lines 1 and 2b and enter the total amount of use tax..............................................................
4 Enter the tax paid to another state on the purchases. This amount may not exceed the ............
amount on line 3 ............................................................................................................................
5 Subtract line 4 from line 3 and enter the results, rounded to the nearest whole dollar,
here and on Form 511, line 20 ......................................................................................................
1
3
4
5
2a
2b
See Page 11 for the
Oklahoma Use Tax Table
10
* Use tax is calculated the same as sales tax. Your local rate would be the state sales tax rate of 4.5% (.045) plus the applicable city and/
or county rate based on where you lived when the purchase was made. The rate charts can be found on the web at: www.tax.ok.gov.
Select Line Instructions
Oklahoma Estimated Tax Payments
Enter any payments you made on your estimated Oklahoma
income tax for 2011. Include any overpayment from your 2010
return you applied to your 2011 estimated tax.
If at least 66-2/3% of your gross income this year or last year is
from farming, estimated payments are not required. If claiming
this exception, you must mark the box on this line and enclose a
complete copy of your Federal return.
For information regarding who is required to make estimated tax
payments, refer to page 5, “Estimated Income Tax”.
Payment with Extension
If you filed Oklahoma extension Form 504 for 2011, enter any
amount you paid with that form.
Credit for Property Tax Relief
Any person 65 years of age or older or any totally disabled per-son
who is head of a household, a resident of and domiciled in
this state during the entire preceding calendar year, and whose
gross household income for such year does not exceed $12,000,
may file a claim for property tax relief on the amount of property
taxes paid on the household they occupied during the preceding
calendar year. The credit may not exceed $200. Claim must be
made on Form 538-H.
Sales Tax Relief/Credit
If you are required to file an Oklahoma income tax return, your
return must be filed by April 17th. An extension of time to file your
return, including the April 20th due date for electronically filed
returns, does apply to this credit.
To file for sales tax relief, you must be an Oklahoma resident for
the entire year. Your total gross household income cannot exceed
$20,000 unless one of the following applies:
• You can claim an exemption for your dependent, or
• You are 65 years of age or older by 12/31/2011, or
• You have a physical disability constituting a substantial
handicap to employment (provide proof, see Form 538-S).
If any one of the above three items pertains to you, your total
gross household income limit is increased to $50,000. Fill out and
enclose Form 538-S if you qualify for this credit. The Form 538-S
is included in this packet.
The Oklahoma Department of Human Services will make the
sales tax refund to persons who have continuously received aid
to the aged, blind, disabled or Medicaid payments for nursing
home care from January 1, 2011 to December 31, 2011. Per-sons
who have received temporary assistance for needy families
(TANF) for any month in the year of 2011 are not eligible for the
sales tax refund.
A person convicted of a felony shall not be permitted to file a
claim for sales tax relief for any year for which that person is an
inmate in the custody of the Department of Corrections for any
part of that year.
24
25
26
27
multiply
Federal AGI times
0.00056
At least But less than
If Federal Adjusted Gross Income
(Form 511, line 1) is: Your Use Tax
Amount is:
0 2,090 1
2,090 4,670 2
4,670 6,420 3
6,420 8,170 4
8,170 9,920 5
9,920 11,795 6
11,795 13,545 7
13,545 15,295 8
15,295 17,170 9
17,170 18,920 10
18,920 20,670 11
20,670 22,420 12
22,420 24,295 13
24,295 26,045 14
26,045 27,795 15
27,795 29,670 16
29,670 31,420 17
31,420 33,170 18
33,170 34,920 19
34,920 36,795 20
36,795 38,545 21
38,545 40,295 22
40,295 42,170 23
42,170 43,920 24
43,920 45,670 25
45,670 47,420 26
47,420 49,295 27
49,295 51,045 28
51,045 52,795 29
52,795 54,670 30
54,670 and over
Use Tax Table
11
Business Activity Tax
Every sole proprietor or farmer, except single-member limited
liability companies (LLCs), doing business in Oklahoma is re-quired
to file a Form 511-BAT. All LLCs, including those that are
disregarded entities for Federal income tax purposes, are now
required to file Form BT-190. If filing a joint income tax return and
both spouses are doing business in Oklahoma, complete only
one Form 511-BAT.
If you began doing business in Oklahoma prior to January 1,
2011 you are subject to an annual Business Activity Tax of $25.
The Form 511-BAT must be enclosed with your income tax return
whether or not the $25 is due. The Form 511-BAT can be down-loaded
from our website at www.tax.ok.gov.
Individuals who timely pay the $25 Business Activity Tax are
entitled to a $25 nonrefundable income tax credit. The $25 is
entered on Form 511CR, line 43 and carried to Form 511, line 17.
21
Earned Income Credit
Complete line 28 unless your Oklahoma adjusted gross income
(Form 511, line 7) is less than your Federal adjusted gross
income (Form 511, line 1). If your Oklahoma adjusted gross in-come
is less than your Federal adjusted gross income, complete
Schedule 511-F* to determine the amount to enter on line 28.
You are allowed a credit equal to 5% of the earned income credit
allowed on your Federal return. Enclose a copy of your Federal
return.
*Note: If you are not required to file an Oklahoma return, but
you qualify for the Federal earned income credit, you qualify for
Oklahoma earned income credit. Enter 5% of the Federal earned
income credit (do not complete Schedule 511-F).
Donations
Schedule 511-G provides you with the opportunity to make a
financial gift from your refund to a variety of Oklahoma organiza-tions.
Please note that this reduces your refund if you choose
to donate. The donation will be forwarded to the appropriate
agency. See Schedule 511-G for more information.
Place the line number of the organization from Schedule 511-G in
the box at line 32. If giving to more than one organization, put a
“99” in the box at line 32 and attach the Schedule 511-G showing
how you wish the donations to be divided.
Amount to be Refunded
If you do not choose direct deposit, you will be issued a debit
card. See “All About Refunds” on page 5 for more information.
Eastern Red Cedar Revolving Fund
A donation to this fund may be made on a tax due return. For
information regarding this fund, please see Schedule 511-G:
Information.
Underpayment of Estimated Tax Interest
You were required to make estimated tax payments if your
income tax liability exceeds your withholding by $500 or more.
To avoid the 20% Underpayment of Estimated Tax Interest,
timely filed quarterly estimated tax payments and withholding are
required to be the smaller of:
• 70% of the current year tax liability, or
• 100% of your prior year tax liability.
The income tax liability is the Oklahoma income tax due less all
credits except amounts paid on withholding, estimated tax and
extension payments.
Note: No Underpayment of Estimated Tax Interest shall be im-posed
if the income tax liability shown on the return is less than
$1,000.
If you do not meet one of the above exceptions, you may com-plete
Form OW-8-P or the OTC will figure the interest for you and
send you a bill.
If you owe underpayment of estimated tax interest and you have
an overpayment (line 30), enter the amount of underpayment of
Select Line Instructions
Underpayment of Estimated Tax Interest (continued)
estimated tax interest on this line (line 37) and reduce the
amount you are applying to estimated tax (line 31) or your refund
(line 34) by that same amount (but not less than zero). You will be
using your overpayment to pay your underpayment of estimated
tax interest. Do not enclose a payment unless you still have a
balance due after applying all of your overpayment.
Delinquent Penalty and Interest
After the original due date of the return compute 5% penalty on
the income tax due (line 35 minus lines 20 and 21). Compute
interest on the income tax due at 1.25% per month from the origi-nal
due date of the return. An extension does not extend the date
for payment of tax.
Note: If you have a valid extension of time to file your return,
delinquent penalty is not due if 90% of your income tax was paid
by the original due date of the return. Delinquent interest is due
on any income tax not paid by the original due date of the return.
Title 68, Oklahoma Statutes, provides that any term used
in this Act shall have the same meaning as when used in a
comparable context in the Internal Revenue Code, except
when specifically provided for in the Oklahoma Statutes or
rules.
28
32
38
34
37
• If you owe taxes, please enclose a check or money order pay-able
to “Oklahoma Tax Commission”. Your Social Security Num-ber
and the tax year should be on your check or money order for
your payment to be properly credited. Do not send cash.
• For information regarding electronic payment methods, please
visit our website at www.tax.ok.gov.
• Enclose W-2s, 1099s or other withholding statements to sub-stantiate
withholding.
• Do not staple your return. Use a paper clip if necessary.
• Math errors are the most common cause of a refund delay.
Please double check your calculations.
• After filing, if you have any questions regarding your refund,
please contact us at (405) 521-3160. The in-state toll-free num-ber
is (800) 522-8165.
When You Are Finished...
12
36
Important: If you fill out any portion of the
Schedules 511-A through 511-G or Form 538-S,
you are required to enclose those pages with your
return. Failure to include the pages will result in a
delay of your refund.
• Do not enclose any correspondence other than those docu-ments
and schedules required for your return.
• If for some reason you do not have a return envelope, please
mail your return, along with any payment due, to the address:
Oklahoma Tax Commission
Income Tax
P.O. Box 26800
Oklahoma City, OK 73126-0800
Schedule 511-A
Interest on U.S. Government Obligations
If you report interest on bonds, notes and other obligations of the
U.S. government on your Federal return, this income may be ex-cluded
from your Oklahoma Adjusted Gross Income if a detailed
schedule is furnished, accompanied with 1099s showing the
amount of interest income and the name of the obligation from
which the interest is earned. If the income is from a mutual fund
which invests in U.S. government obligations, enclose docu-mentation
from the mutual fund to substantiate the percentage
of income derived from obligations exempt from Oklahoma tax.
Interest from entities such as FNMA and GNMA does not qualify.
Note: The capital gain/loss from the sale of an U.S. Government
Obligation is exempt. Enter exempt gains on Schedule 511-A,
line 11 and exempt losses on Schedule 511-B, line 8.
Social Security
Social Security benefits that are included in the Federal Adjusted
Gross Income shall be subtracted. Enclose a copy of your Fed-eral
return.
Federal Civil Service Retirement in Lieu of
Social Security
Each individual may exclude 100% of their retirement benefits
received from the Federal Civil Service Retirement System
(CSRS), including survivor benefits, paid in lieu of Social Security
to the extent such benefits are included in the Federal Adjusted
Gross Income. Enter your Retirement Claim Number from your
Form CSA 1099-R or CSF 1099-R in the box on Schedule 511-A,
line 3. Enclose a copy of Form CSA 1099-R or CSF 1099-R with
your return. To be eligible, such 1099-R must be in your name.
Note: Retirement benefits paid under the Federal Employees
Retirement System (FERS) do not qualify for this exclusion.
However, for retirement benefits containing both a FERS and
a CSRS component, the CSRS component will qualify for the
exclusion. Provide substantiation for the CSRS component.
Military Retirement
Each individual may exclude the greater of 75% of their retire-ment
benefits or $10,000, but not to exceed the amount included
in the Federal Adjusted Gross Income. The retirement benefits
must be from any component of the Armed Forces of the United
States.
Oklahoma Government or Federal Civil Service
Retirement
Each individual may exclude their retirement benefits up to
$10,000, but not to exceed the amount included in the Federal
Adjusted Gross Income. (To be eligible, you must have retirement
income in your name.) The retirement benefits must be received
from the following: the civil service of the United States*, the
Oklahoma Public Employees Retirement System of Oklahoma,
the Oklahoma Teacher’s Retirement System, the Oklahoma Law
Enforcement Retirement System, the Oklahoma Firefighters Pen-sion
and Retirement System, the Oklahoma Police Pension and
Retirement System, the Employee retirement systems created
by counties pursuant to 19 OS Sec. 951, the Uniform Retirement
System for Justices and Judges, the Oklahoma Wildlife Conser-vation
Department Retirement Fund, the Oklahoma Employment
Security Commission Retirement Plan, or the Employee retire-ment
systems created by municipalities pursuant to 11 OS Sec.
48-101. Enclose a copy of Form 1099-R.
*Do not include on this line the CSRS retirement benefits already
excluded on Schedule 511-A, line 3.
Note: An early distribution from a retirement fund due to termina-tion
of employment prior to your retirement or disability does not
qualify for the $10,000 retirement income exclusion. Generally,
there is a “1” in box 7 of your Form 1099-R for this type of dis-tribution.
This distribution may qualify for the “Other Retirement
Income” exclusion on Schedule 511-A, line 6.
Other Retirement Income
Each individual may exclude their retirement benefits, up to
$10,000, but not to exceed the amount included in the Fed-eral
Adjusted Gross Income. For any individual who claims the
exclusions for government retirees on Schedule 511-A, line 5,
the amount of the exclusion on this line cannot exceed $10,000
minus the amounts already claimed on Schedule 511-A, line 5 (if
less than zero, enter zero).
The retirement benefits must be received from the following and
satisfy the requirements of the Internal Revenue Code (IRC): an
employee pension benefit plan under IRC Section 401, an eligible
deferred compensation plan under IRC Section 457, an individual
retirement account, annuity or trust or simplified employee pen-sion
under IRC Section 408, an employee annuity under IRC
Section 403 (a) or (b), United States Retirement Bonds under
IRC Section 86, or lump-sum distributions from a retirement plan
under IRC Section 402 (e). Enclose a copy of Form 1099-R or
other documentation.
A1
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13
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Schedule 511-A continued
A 7 U.S. Railroad Retirement Board Benefits
All qualified U.S. Railroad Retirement Board benefits that are
included in the Federal Adjusted Gross Income may be excluded.
Oklahoma Depletion
Oklahoma depletion on oil and gas well production, at the op-tion
of the taxpayer, may be computed at 22% of gross income
derived from each Oklahoma property during the taxable year.
Any depletion deduction allowable is the amount so computed
minus the Federal depletion claimed. If Oklahoma options are
exercised, the Federal depletion not used due to the 65% limita-tion
may not be carried over for Oklahoma purposes. A complete
detailed schedule by property must be furnished.
Note: Taxpayers whose fiscal year ends in 2012 and major oil
companies, as defined in 52 OS Sec. 288.2, when computing
Oklahoma depletion shall be limited to 50% of the net income
(computed without the allowance for depletion) from each prop-erty.
Lease bonus received is considered income subject to deple-tion.
If depletion is claimed on a lease bonus and no income is
received as a result of non-producing properties, see Schedule
511-B, line 5.
If you have Federal depletion being carried over into this year,
see Schedule 511-B, line 5.
Oklahoma Net Operating Loss
Enter carryover(s) from previous years. The loss year return must
be filed to establish the Oklahoma Net Operating Loss. See the
“Net Operating Loss” section on page 5. Also see Schedule 511-
B, line 4.
Exempt Tribal Income
If the tribal member’s principal residence is on “Indian country” as
defined in 18 U.S.C. Section 1151, the income earned on Indian
country may be deducted. Legally acknowledged Indian country
must be within the jurisdiction of the tribe of which he or she is a
member. All claimants must provide sufficient information to sup-port
that these requirements have been satisfied.
Provide the following information for tax year 2011:
a. A copy of your tribal membership card or certification by your
tribe as to your tribal membership during the tax year; and
b. A copy of the trust deed, or other legal document, which de-scribes
the real estate upon which you maintained your principal
place of residence and which was an Indian allotment, restricted,
or held in trust by the United States during the tax year. If your
name does not appear on the deed, or other document, provide
proof of residence on such property; and
c. A copy of the trust deed, or other legal document, which
describes the real estate upon which you were employed or
performed work or received income and which was held by the
United States of America in trust for a tribal member or an Indian
tribe or which was allotted or restricted Indian land during the tax
year. Also a copy of employment or payroll records which show
you are employed on that Indian country or an explanation of
your work on Indian country; and
d. Any other evidence which you believe supports your claim that
you meet all of the criteria for exemption from income tax.
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Exempt Tribal Income (continued)
All information to support your claim for refund must be enclosed
with your return.
Note: The military wages of an enrolled member of a federally
recognized Indian tribe shall be exempt from Oklahoma individual
income tax when the income is compensation paid to an active
member of the Armed Forces, if the member was residing within
his tribe’s “Indian Country” at the time of entering service, and
the member has not elected to abandon such residence per Rule
710:50-15-2. Provide a copy of your Form DD2058-2 “Native
American State Income Tax Withholding Exemption Certificate”
along with the information requested in paragraphs “a” and “b”.
Gains from the Sale of Exempt Government Obligations
See the “note” for Schedule 511-A, line 1 and Schedule 511-B,
line 1 instructions. Enclose Federal Schedule D.
Oklahoma Capital Gain Deduction
You can deduct qualifying gains receiving capital treatment which
are included in Federal Adjusted Gross Income. “Qualifying gains
receiving capital treatment” means the amount of net capital
gains, as defined under IRC Section 1222(11). The qualifying
gain must:
1) Be earned on real or tangible personal property located
within Oklahoma that you have owned for at least five
uninterrupted years prior to the date of the sale.
2) Be earned on the sale of stock or ownership interest in
an Oklahoma headquartered company, limited liability
company, or partnership where such stock or ownership
interest has been owned by you for at least two uninter-rupted
years prior to the date of the sale.
3) Be earned on the sale of real property, tangible personal
property or intangible personal property located within
Oklahoma as part of the sale of all or substantially all
of the assets of an Oklahoma headquartered company,
limited liability company, or partnership or an Oklahoma
proprietorship business enterprise or owned by the own-ers
of such entity or business enterprise for a period of
at least two uninterrupted years prior to the date of the
sale.
Enclose Form 561 and a copy of your Federal Schedule D.
A12
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e file
Oklahoma
Go easy on yourself...
make our website your starting
point for e-filing both your
state and federal
income tax returns!
www.tax.ok.gov
Schedule 511-A continued
A13
Schedule 511-B
State and Municipal Bond Interest
If you received income on bonds issued by any state or political
subdivision thereof that is exempt from Federal taxation but not
exempt from taxation by the laws of the State of Oklahoma, the
total of such income shall be added to Federal Adjusted Gross
Income.
1) Income from all bonds, notes or other obligations issued
by the State of Oklahoma, the Oklahoma Capital Improve-ment
Authority, the Oklahoma Municipal Power Authority,
the Oklahoma Student Loan Authority, and the Oklahoma
Transportation Authority (formerly Turnpike Authority) is
exempt from Oklahoma income tax. The profit from the
sale of such bond, note or other obligation shall be free
from taxation.
2) Income from local Oklahoma governmental obligations
issued after July 1, 2001, other than those provided for in
line 1, is exempt from Oklahoma income tax. The excep-tions
are those obligations issued for the purpose of pro-viding
financing for projects for nonprofit corporations. Lo-cal
governmental obligations shall include bonds or notes
issued by, or on behalf of, or for the benefit of Oklahoma
educational institutions, cities, towns, or counties or by
public trusts of which any of the foregoing is a beneficiary.
3) Income from Oklahoma Municipal Bonds issued prior to
July 2, 2001, other than those provided for in line 1, is
exempt from Oklahoma income tax only if so provided by
the statute authorizing their issuance.
4) Income on bonds issued by another state or political
subdivision thereof (non-Oklahoma), exempt from Federal
taxation, is taxable for Oklahoma income tax.
Enclose a schedule of all municipal interest received by source
and amount. If the income is from a mutual fund which invests in
state and local government obligations, enclose documentation
from the mutual fund to substantiate the percentage of income
derived from obligations exempt from Oklahoma tax.
Note: If the interest is exempt, the capital gain/loss from the sale
of the bond may also be exempt. The gain/loss from the sale of
a state or municipal bond, other than those provided for in line 1,
is exempt only if so provided by the statute authorizing its issu-ance.
Enter exempt gains on Schedule 511-A, line 11 and exempt
losses on Schedule 511-B, line 8.
Out-of-State Losses
If you incurred losses from the operation of an out-of-state busi-ness,
or from the rental or sale of out-of-state property, any such
losses must be added back to Federal Adjusted Gross Income.
This includes partnership losses and losses sustained by Sub-chapter
S Corporations attributable to other states.
B1
15 ... continued on page 16
Miscellaneous: Other Subtractions
Enter in the box on Schedule 511-A, line 13, the appropriate
number as listed below which shows the type of deduction. If you
are entitled to more than one deduction type, enter the number
“99”.
Enter the number “1” if the following applies:
Royalty income earned by an inventor from a product developed
and manufactured in this state shall be exempt from income
tax for a period of seven years from January 1 of the first year
in which such royalty is received as long as the manufacturer
remains in this state. To support your deduction please furnish:
1) copy of the patent.
2) copy of the royalty agreement with the manufacturer.
3) copy of registration form from OCAST. (74 OS Sec. 5064.7
(A)(1))
Enter the number “2” if the following applies:
Manufacturer’s exclusion. (74 OS Sec. 5064.7 (A)(2))
Enter the number “3” if the following applies:
Historical Battle Sites: There shall be a deduction, limited to
50% of the capital gain, if you sell to the State of Oklahoma any
real property which was the site of a historic battle during the
nineteenth century and has been designated a National Historic
Landmark. (68 OS Sec. 2357.24)
Enter the number “4” if the following applies:
Small Business Incubator exclusion: Exemption for income
earned by the sponsor (74 OS Sec. 5075). Exemption for income
earned by the tenant (74 OS Sec. 5078).
Enter the number “5” if the following applies:
Payments received as a result of a Military member being killed
in a combat zone: Any payment made by the United States
Department of Defense as a result of the death of a member of
the Armed Forces who has been killed in action in a designated
combat zone shall be exempt from Oklahoma income tax during
the taxable year in which the individual is declared deceased by
the Armed Forces. (68 OS Sec. 2358.1A)
Enter the number “6” if the following applies:
Income earned by an individual whose Military spouse was
killed in a combat zone: Any income earned by the spouse of a
member of the Armed Forces of the United States who has been
killed in action in a designated combat zone shall be exempt
from Oklahoma income tax during the taxable year in which the
individual is declared deceased by the Armed Forces. (68 OS
Sec. 2358.1A)
Enter the number “99” if the following applies:
Allowable deductions not included in (1) through (6): Enter any
allowable Oklahoma deductions from Federal Adjusted Gross In-come
to arrive at Oklahoma Adjusted Gross Income that were not
previously claimed under this heading “Miscellaneous: Other
Subtractions.” Specify type of subtraction and Oklahoma Statute
authorizing the subtraction. Enclose a detailed explanation and
verifying documents.
B2
Need help with the math on your form?
Try using our 2-D fill-in forms
available at
www.tax.ok.gov
Schedule 511-B
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16
Lump-Sum Distributions
Lump-sum distributions not included in the Federal Adjusted
Gross Income shall be added to the Federal AGI. Rollovers are
taxed in the same year as on the Federal return. Enclose a copy
of Form 1099 and a complete copy of the Federal return.
Note: The lump-sum distribution, added back on this line, may
qualify for an exclusion of retirement benefits found on Schedule
511-A. The distribution must be received from a qualified plan
and satisfy the requirements of the exclusion.
Federal Net Operating Loss
Enter carryover(s) included on Federal Form 1040. See “Net Op-erating
Loss” section on page 5. Also see Schedule 511-A, line 9.
Recapture of Depletion Claimed on a Lease
Bonus or Add Back of Excess Federal Depletion
Upon the expiration of the lease, depletion claimed must be
restored to income in the case of non-producing properties. Enter
depletion claimed on a lease bonus if no income was received
from the property due to its lease expiration. A complete schedule
by property must be furnished.
If the 22% Oklahoma option for computing depletion was used in
a previous year and the 65% Federal depletion limitation applied
in that year, you must add back any unused Federal depletion
being carried over from such year and used in the current year’s
Federal return. Applicable recapture is determined on a well-by-well
basis.
For the Oklahoma option for computing depletion see the instruc-tions
for Schedule 511-A, line 8. A complete schedule by property
must be furnished.
Expenses Incurred to Provide Child Care Programs
Employers incurring expenses to provide accredited child care pro-grams
for children of their employees may be allowed a credit.
If the credit is allowed, the eligible expenses upon which the credit
is based must be added back to arrive at Oklahoma taxable income.
See Form 511CR, line 12 for the credit. Enclose a schedule of
eligible expenses and the computation of the credit.
Recapture of Contributions to Oklahoma 529 College
Savings Plan
• If an individual elects to take a rollover on a contribution within
one year of the date of the contribution, for which a deduction
was taken on the previous year’s return, the amount of such roll-over
is included in income. As used in this paragraph, “rollover”
means the transfer of funds from the Oklahoma College Savings
Plan to any other plan under IRC Section 529.
• An individual who makes a non-qualified withdrawal of con-tributions
for which a deduction was taken in tax year 2005 or
later, such non-qualified withdrawal and any earnings thereon
are included in income. If any of the earnings have already been
included in your Federal adjusted gross income, do not include
those earnings again on this line.
Miscellaneous: Other Additions
Enter in the box on Schedule 511-B, line 8, the appropriate num-ber
as listed below which shows the type of addition. If you have
more than one addition, enter the number “99”.
Enter the number “1” if the following applies:
Losses from the sale of exempt government obligations: See
the “note” in Schedule 511-A, line 1 and Schedule 511-B, line 1
instructions. Enclose Federal Schedule D.
Enter the number “2” if the following applies:
If you are a swine or poultry producer who has deducted depre-ciation
on an accelerated basis on your Oklahoma tax return in
previous tax years (Schedule 511-C, line 7 number “3”), the asset
may be fully depreciated for Oklahoma purposes. Any deprecia-tion
deducted on this year’s Federal return, after the date the
asset has been fully depreciated on your Oklahoma return, must
be added back to avoid a duplication of depreciation. Enclose a
copy of the Federal depreciation schedule showing the deprecia-tion
taken on the asset.
Enter the number “3” if the following applies:
If a qualified Oklahoma refinery, of which you are a partner or
shareholder, elected to expense the cost of qualified refinery
property, such property is fully depreciated for Oklahoma pur-poses.
For Oklahoma purposes no depreciation expense can be
taken for this tax year on such property. Enter your pro-rata share
of such depreciation. Include the partnership’s or corporation’s
name and ID Number.
Enter the number “4” if the following applies:
You will have an amount on this line if a pass-through entity, of
which you are a member:
• was required to add-back rents and interest expenses paid
to a captive real estate investment trust when determining
Oklahoma distributable income; or
• was a captive real estate trust that was required to add-back
the dividends-paid deduction when determining
Oklahoma distributable income.
Enter your pro-rata share of such add-back. Include your pass-through
entity’s name and ID number.
Enter the number “5” if the following applies:
Enter any additions not previously claimed. Enclose a state-ment
of explanation specifying the type of addition and Oklahoma
Statute authorizing the addition, and verifying documents.
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Online, mail order/catalog, or purchases made
out-of-state: Oklahoma Tax Law requires you to
pay a use tax on certain items bought out-of-state
for use in Oklahoma.
If you purchased items for use in Oklahoma from
retailers who do not collect Oklahoma sales tax,
you owe Oklahoma Use Tax on those items. Individuals in Oklahoma
are responsible for paying use tax on their out-of-state purchases.
USE TAX
See pages 10 & 11 of the 511 Packet for more information.
File and Pay Today!
Easy
Schedule 511-C
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17 continued on page 18
Military Pay Exclusion
Oklahoma residents who are members of any component of the
Armed Services may exclude 100% of their active military pay,
including Reserve & National Guard pay, to the extent such pay
is included in the Federal Adjusted Gross Income. Retired military
see instructions for Schedule 511-A, line 4.
Qualifying Disability Deduction
If you have a physical disability constituting a substantial handi-cap
to employment, you may deduct the expense incurred to
modify a motor vehicle, home, or work place necessary to com-pensate
for the disability. Please enclose a schedule detailing
the expenses incurred and a description of the physical disability
with documentation regarding the Social Security Administration
recognition and/or allowance of this expense.
Political Contribution
If you contributed money to a political party or candidate for
political office, you may deduct the amount contributed up to a
maximum of $100 ($200 if a joint return is filed).
Interest Qualifying for Exclusion
You may partially exclude interest received from a bank, credit
union or savings and loan association located in Oklahoma. Total
exclusion for interest claimed on your State return cannot exceed
$100 ($200 if filing jointly even if only one spouse received inter-est
income).
Qualified Adoption Expense
An Oklahoma resident may deduct “nonrecurring adoption
expenses” not to exceed $20,000 per calendar year (68 OS Sec.
2358). Expenses are to be deducted in the year incurred. “Non-recurring
adoption expenses” means adoption fees, court costs,
medical expenses, attorney fees and expenses which are directly
related to the legal process of adoption of a child. Enclose a
schedule describing the expenses claimed.
Contributions to Oklahoma 529 College
Savings Plan account(s)
Each individual may deduct contributions made to accounts
established pursuant to the Oklahoma College Savings Plan Act.
The maximum annual deduction is the amount of contributions
to all Oklahoma 529 College Savings Plan accounts plus any
contributions to such accounts for prior tax years after December
31, 2004, which were not deducted. If a rollover* or non-qualified
withdrawal is taken within the same tax year as a contribution is
made, the deduction for such contribution must be reduced by
the amount of the rollover or non-qualified withdrawal. In no event
can this deduction exceed $10,000 ($20,000 on a joint return) per
tax year. Any amount of a contribution that is not deducted in the
year for which the contribution is made may be carried forward
as a deduction from income for the succeeding five years. If a
rollover* or non-qualified withdrawal is taken during the carryover
period, the tax deduction otherwise available must be reduced by
the amount of the rollover or non-qualified withdrawal. Deduc-tions
may be taken for contributions and rollovers made during a
taxable year and up to April 15 of the succeeding year, or the due
date of a taxpayer’s state income tax return, excluding exten-sions,
whichever is later. A deduction for the same contributions
may not be taken for two different tax years. Enclose proof of
your contribution including the name of the beneficiary and the
account number.
*For purposes of reducing the deduction, “rollover” means the
transfer of funds from the Oklahoma College Savings Plan to any
other plan under IRC Section 529.
Contributions to Oklahoma 529 College Savings Plan
account(s) (continued)
Contributions must be made to Oklahoma 529 College Savings
Plan account(s). Contributions made to another state’s college
savings plans, the Coverdell Education Savings Account or
transfers from one Oklahoma 529 College Savings Plan account
to another, may not be deducted.
Miscellaneous: Other Adjustments
Enter in the box on Schedule 511-C, line 7, the appropriate
number as listed below which shows the type of deduction. If you
are entitled to more than one deduction listed below, enter the
number “99”.
Enter the number “1” if the following applies:
Qualified Medical Savings Account/Health Savings Account:
Contributions made to, and interest earned from, an Oklahoma
medical savings account established in this state, pursuant to
63 OS Sec. 2621 through 2623, shall be exempt from taxation.
In order to be eligible for this deduction, contributions must be
made to a medical savings account program approved by either
the State Department of Health or the Insurance Commissioner.
A statement of the contributions made to, and interest earned
on, the account must be provided by the trustee of the plan,
and enclosed as part of the filed return. This is not on your W-2.
Enclose a copy of your Federal return.
Contributions made to, and interest earned from, an Oklahoma
Health Savings Account established in this state, pursuant to
36 OS Sec. 6060.14 through 6060.18, shall be exempt from
taxation. A statement of the contributions made to, and interest
earned on, the account must be provided by the trustee of the
plan, and enclosed as part of the filed return. This is not on your
W-2. Enclose a copy of your Federal return.
Note: If you took a Health/Medical Savings Account Deduction
to arrive at Federal adjusted gross income, you cannot take a
deduction on this line.
Enter the number “2” if the following applies:
Agricultural Commodity Processing Facility Exclusion:
Owners of agricultural commodity processing facilities may ex-clude
15% of their investment in a new or expanded agricultural
commodity processing facility located within Oklahoma (68 OS
Sec. 2358). Agricultural commodity processing facility means
buildings, structures, fixtures and improvements used or operated
primarily for the processing or production of agricultural commod-ities
to marketable products. The investment is deemed made
when the property is placed in service. Under no circumstances
shall this exclusion lower your taxable income below zero. In the
event the exclusion does exceed income, any unused portion
may be carried over for a period not to exceed six years.
A schedule must be enclosed showing the type of
investment(s), the date placed in service, and the cost. If the
total exclusion available is not used, a copy of the schedule must
be enclosed in the carryover year and show the total exclusion
available, the amount previously used and amount available in
the carryover year. If the exclusion is through a Partnership or
S corporation, the schedule must also include the Partnership’s
or S corporation’s name, Federal ID number and your pro-rata
share of the exclusion.
For information on setting up an Oklahoma College
Savings Plan, visit the following website:
www.ok4saving.org or call (877) 654-7284.
Schedule 511-C continued
18
Line C7 - Miscellaneous: Other Adjustments (continued)
Enter the number “3” if the following applies:
Depreciation Adjustment for Swine or Poultry Producers:
Individuals who are swine or poultry producers may deduct
depreciation on an accelerated basis for new construction or
expansion costs. The same depreciation method elected for Fed-eral
income tax purposes will be used, except the assets will be
deemed to have a 7-year life. Any depreciation deduction allow-able
is the amount so computed minus the Federal depreciation
claimed. Enclose a copy of the Federal depreciation schedule
and a computation of the accelerated Oklahoma depreciation.
Note: Once you have fully depreciated an asset on your Okla-homa
return, you must add back any depreciation deducted on
your Federal return, see Schedule 511-B, line 8.
Enter the number “4” if the following applies:
Discharge of Indebtedness for Farmers: An individual, engaged
in production of agriculture, may exclude income resulting from
the discharge of indebtedness incurred to finance the production
of agricultural products. Enclose Federal Schedule F and Form
1099-C or other substantiating documentation.
Enter the number “5” if the following applies:
Oklahoma Police Corps Program Scholarship/Stipend:
You may deduct any scholarship or stipend, received from partici-pation
in the Oklahoma Police Corps Program, that is included in
your Federal adjusted gross income. The Oklahoma Police Corps
was established under 74 OS Sec. 2-140.1 through 2-140.11.
Enclose documentation to support amount claimed and a copy
of your Federal return.
Enter the number “6” if the following applies:
Deduction for Living Organ Donation: You may deduct up to
$10,000 of unreimbursed expenses if you, or your dependent,
donates one or more human organs while living. “Human organs”
mean all or part of a liver, pancreas, kidney, intestine, lung, or
bone marrow. The deduction is allowed only one time and may
be claimed only for unreimbursed expenses that are incurred by
you and related to the organ donation of you or your dependent.
The deduction may only be claimed in the taxable year in which
the transplant occurs. Enclose a detailed schedule of expenses
claimed.
Enter the number “7” if the following applies:
Safety Pays OSHA Consultation Service Exemption: An employer
that is eligible for and utilizes the Safety Pays OSHA Consulta-tion
Service provided by the Oklahoma Department of Labor shall
receive a $1,000 exemption for the tax year the service is utilized.
If this exemption is through a partnership or corporation, include
the partnership’s or corporation’s name and Federal ID number
and your pro-rata share of the exemption.
Enter the number “8” if the following applies:
Qualified Refinery Property: If a qualified Oklahoma refinery
elected to expense the cost of qualified refinery property, enter
any of such expense allocated to you. Enclose a copy of the writ-ten
notice received from the refinery indicating the amount of the
allocation. The notice should include the company’s name and
Federal ID number.
Enter the number “9” if the following applies:
Cost of Complying with Sulfur Regulations: If a qualified refinery
elected to allocate all or a portion of the cost of complying with
sulfur regulations to its owners, enter the portion of such cost
allocated to you. Enclose a copy of the written notice received
from the refinery indicating the amount of the allocation. Such
notice should include the company’s name and Federal ID number.
Enter the number “10” if the following applies:
Emergency Medical Personnel Death Benefit exclusion: The
$5,000 death benefit, provided for in 63 OS Sec. 1-2505.1, paid
to the designated beneficiary of an emergency medical techni-cian
or a registered emergency medical responder whose death
is a result of their official duties performed in the line of duty is
exempt. Deduct the $5,000 death benefit if such death benefit is
included in your Federal Adjusted Gross Income.
Enter the number “11” if the following applies:
Competitive Livestock Show Award: You may deduct any pay-ment
of less than $600 received as an award for participation in a
competitive livestock show event if such award is included in your
Federal Adjusted Gross Income. You must be able to substanti-ate
this deduction upon request.
Enter the number “12” if the following applies:
Indian Employment Exclusion: All qualified wages equal to the
Federal Indian Employment Credit set forth in 26 U.S.C.A., Sec
tion 45A, shall be deducted from taxable income. Deduct on your
Oklahoma return, an amount equal to the reduction of salaries
and wages reported on your Federal return as a result of your
Form 8845 “Indian Employment Credit”. The deduction shall only
be permitted for the tax years in which the Federal credit is al-lowed,
even if not used in such year because of your tax liability
limit. Enclose a copy of the Federal return, Form 8845 and if
applicable, Form 3800.
If the exclusion is through a partnership or corporation, include
the partnership’s or corporation’s name and Federal ID number
and your pro-rata share of the exclusion.
Your Oklahoma refund made easy...
the Oklahoma Tax Refund
Debit Card!
The Oklahoma Tax
Commission now offers
a debit card as an
alternative to direct
deposit for income tax
refunds.
Visit www.tax.ok.gov for detailed information and answers to your
frequently asked questions on the Oklahoma Tax Refund debit card.
• Safe, convenient and
secure, choose to
receive a debit card
which can be used
at your favorite stores and ATM’s that accept MasterCard
debit cards. In some cases a fee may apply at ATM’s.
• Activating your card is easy, just call 1-888-929-2460. Only
you have the information to do it. Detailed information on
card activation, along with all the information you need for
your Oklahoma Tax Refund debit card will be included with
your card.
• Deposit or cash your debit card free at banks or financial
institutions that accept MasterCard; or go online to
www.goprogram.com and transfer your refund to your
checking/savings account for a fee of 75 cents.
• Inactivity fees of $1.50 per month will apply if your card
is not used for a period of 60 days. To avoid these fees use
your card at least once every 60 days. Your card is good for
three years from the date of issue.
TM Way2Go Card
Oklahoma Tax Refund
5115 5801 2345 6789
OKLAHOMA CARDHOLDER
01/15
Complete Schedule 511-E if your Oklahoma AGI (Form 511, line
7) is less than your Federal AGI (Form 511, line 1). Your Okla-homa
child care/child tax credit must be prorated.
Child Care/Child Tax Credit
If your Federal Adjusted Gross Income is $100,000 or less and
you are allowed either a credit for child care expenses or the child
tax credit on your Federal return, you are allowed a credit against
your Oklahoma tax. Your Oklahoma credit is the greater of:
• 20% of the credit for child care expenses allowed by the Inter-nal
Revenue Code. Your allowed Federal credit cannot exceed
the amount of your Federal tax reported on your Federal return.
or
• 5% of the child tax credit allowed by the Internal Revenue
Code. This includes both the nonrefundable child tax credit and
the refundable additional child tax credit.
If your Federal Adjusted Gross Income is greater than $100,000,
no credit is allowed.
Enclose a copy of your Federal return and, if applicable, the
Federal Child Care Credit schedule.
E1
Schedule 511-F
Complete Schedule 511-F if your Oklahoma AGI (Form 511, line
7) is less than your Federal AGI (Form 511, line 1). Your Okla-homa
earned income credit must be prorated.
Earned Income Credit
You are allowed a credit equal to 5% of the earned income credit
allowed on your Federal return. The credit must be prorated on
the ratio of Oklahoma AGI to Federal AGI. Enclose a copy of
your Federal return.
F1
Schedule 511-G
Schedule 511-G provides you with the opportunity to make a
financial gift from your refund to a variety of Oklahoma organiza-tions.
Please place the line number of the organization from Schedule
511-G in the box at line 32 of Form 511. If you give to more than
one organization, please put a “99” in the box at line 32 of Form
511.
Descriptions of the organizations and the addresses to mail a do-nation,
if you are not receiving a refund, are shown on Schedule
511-G: Information.
D2
Schedule 511-E
19
How to Contact the Oklahoma Tax Commission
Oklahoma City
2501 North Lincoln Boulevard
(405) 521-3160
Tulsa
440 South Houston, 5th Floor
(918) 581-2399
The Oklahoma Tax
Commission can be reached at
(405) 521-3160.
The in-state toll free number is
(800) 522-8165.
Press “0” to speak to
a representative.
Schedule 511-D
Deductions
• Enter the Oklahoma standard deduction if you did not claim
itemized deductions on your Federal return.
If your filing status is “single” or “married filing separate”, your
Oklahoma standard deduction is $5,800.
If your filing status is “head of household”, your Oklahoma
standard deduction is $8,500.
If your filing status is “married filing joint” or “qualifying
widow(er)”, your Oklahoma standard deduction is $11,600.
Note: You qualify for the Oklahoma standard deduction even
when claimed as a dependent on another return.
• If you claimed itemized deductions on your Federal return
(Form 1040, Schedule A), enter the amount of your allowable
itemized deductions. (Enclose a copy of your Federal Schedule
A.)
Exemptions and Dependents
Oklahoma allows $1,000 for each exemption claimed on the top
of the return.
Complete Schedule 511-D if you have out-of-state income
(Form 511, line 4).
D1
If you have income from out-of-state, your exemptions and deductions
must be prorated on the ratio of Oklahoma AGI to Federal AGI
reduced by allowable adjustments except out-of-state income.
Whether you need a tax form, have a question or need further information, there are many ways to reach us.
Visit Us on the Web!
You’ll find a wealth of information
on our website, including down-loadable
tax forms, answers to
common questions, and online
filing options for both income and
business taxes!
www.tax.ok.gov
Office Locations! Give Us a Call!
Online Filing of Your Income Taxes
2-D Fill-in Forms with Online Calculations
QuickTax: Business Tax Filing System
Download Forms 24/7
View FAQs or Email the OTC a Question
Latest Tax News
www.tax.ok.gov
One Site with Many
Oklahoma Filing Options
www.tax.ok.gov
Schedule 511-H
2011 Oklahoma Income Tax Table
Instructions...
Use this table if your taxable
income is less than $100,000.
If your taxable income is $100,000
or more, use the tax computation
on the lower portion of page 31.
For an example,
please see the
box to the right.
Example...
• Mr. and Mrs. Jones are filing a joint return.
• Their Oklahoma Taxable Income is $14,793.
• First, they find the $14,750 - $14,800
income line.
• Next, they find the column for married filing
joint and read down the column.
• The amount shown where the income line
and filing status column meet is $384 (see
example at right). This is the amount they
must write on the tax line on their return.
And you are:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
If Oklahoma
taxable income is:
Your tax is:
* This column must also be used by a Qualified Widow(er).
And you are:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
If Oklahoma
taxable income is:
Your tax is:
And you are:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
If Oklahoma
taxable income is:
Your tax is:
And you are:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
If Oklahoma
taxable income is:
Your tax is:
14,700 14,750 578 381
14,750 14,800 581 384
14,800 14,850 583 386
0 50 0 0
50 100 0 0
100 150 1 1
150 200 1 1
200 250 1 1
250 300 1 1
300 350 2 2
350 400 2 2
400 450 2 2
450 500 2 2
500 550 3 3
550 600 3 3
600 650 3 3
650 700 3 3
700 750 4 4
750 800 4 4
800 850 4 4
850 900 4 4
900 950 5 5
950 1,000 5 5
1,000 1,050 5 5
1,050 1,100 6 5
1,100 1,150 6 6
1,150 1,200 7 6
1,200 1,250 7 6
1,250 1,300 8 6
1,300 1,350 8 7
1,350 1,400 9 7
1,400 1,450 9 7
1,450 1,500 10 7
1,500 1,550 10 8
1,550 1,600 11 8
1,600 1,650 11 8
1,650 1,700 12 8
1,700 1,750 12 9
1,750 1,800 13 9
1,800 1,850 13 9
1,850 1,900 14 9
1,900 1,950 14 10
1,950 2,000 15 10
2,000 2,050 15 10
2,050 2,100 16 11
2,100 2,150 16 11
2,150 2,200 17 12
2,200 2,250 17 12
2,250 2,300 18 13
2,300 2,350 18 13
2,350 2,400 19 14
2,400 2,450 19 14
2,450 2,500 20 15
2,500 2,550 21 15
2,550 2,600 22 16
2,600 2,650 23 16
2,650 2,700 24 17
2,700 2,750 25 17
2,750 2,800 26 18
2,800 2,850 27 18
2,850 2,900 28 19
2,900 2,950 29 19
2,950 3,000 30 20
3,000 3,050 31 20
3,050 3,100 32 21
3,100 3,150 33 21
3,150 3,200 34 22
3,200 3,250 35 22
3,250 3,300 36 23
3,300 3,350 37 23
3,350 3,400 38 24
3,400 3,450 39 24
3,450 3,500 40 25
3,500 3,550 41 25
3,550 3,600 42 26
3,600 3,650 43 26
3,650 3,700 44 27
3,700 3,750 45 27
3,750 3,800 46 28
3,800 3,850 47 28
3,850 3,900 49 29
3,900 3,950 50 29
3,950 4,000 52 30
4,000 4,050 53 30
4,050 4,100 55 31
4,100 4,150 56 31
4,150 4,200 58 32
4,200 4,250 59 32
4,250 4,300 61 33
4,300 4,350 62 33
4,350 4,400 64 34
4,400 4,450 65 34
4,450 4,500 67 35
4,500 4,550 68 35
4,550 4,600 70 36
4,600 4,650 71 36
4,650 4,700 73 37
4,700 4,750 74 37
4,750 4,800 76 38
4,800 4,850 77 38
4,850 4,900 79 39
4,900 4,950 81 39
4,950 5,000 83 40
5,000 5,050 85 41
5,050 5,100 87 42
5,100 5,150 89 43
5,150 5,200 91 44
5,200 5,250 93 45
5,250 5,300 95 46
5,300 5,350 97 47
5,350 5,400 99 48
5,400 5,450 101 49
5,450 5,500 103 50
5,500 5,550 105 51
5,550 5,600 107 52
5,600 5,650 109 53
5,650 5,700 111 54
5,700 5,750 113 55
5,750 5,800 115 56
5,800 5,850 117 57
5,850 5,900 119 58
5,900 5,950 121 59
5,950 6,000 123 60
$1,000
$2,000
$3,000
$4,000
$5,000
Up to $999
20
2011 Oklahoma Income Tax Table
And you are:
Your tax is:
* This column must also be used by a Qualified Widow(er).
And you are:
Your tax is:
And you are:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
6,000 6,050 125 61
6,050 6,100 127 62
6,100 6,150 129 63
6,150 6,200 131 64
6,200 6,250 133 65
6,250 6,300 135 66
6,300 6,350 137 67
6,350 6,400 139 68
6,400 6,450 141 69
6,450 6,500 143 70
6,500 6,550 145 71
6,550 6,600 147 72
6,600 6,650 149 73
6,650 6,700 151 74
6,700 6,750 153 75
6,750 6,800 155 76
6,800 6,850 157 77
6,850 6,900 159 78
6,900 6,950 161 79
6,950 7,000 163 80
7,000 7,050 165 81
7,050 7,100 167 82
7,100 7,150 169 83
7,150 7,200 171 84
7,200 7,250 173 85
7,250 7,300 175 86
7,300 7,350 178 87
7,350 7,400 180 88
7,400 7,450 183 89
7,450 7,500 185 90
7,500 7,550 188 91
7,550 7,600 190 92
7,600 7,650 193 94
7,650 7,700 195 95
7,700 7,750 198 97
7,750 7,800 200 98
7,800 7,850 203 100
7,850 7,900 205 101
7,900 7,950 208 103
7,950 8,000 210 104
8,000 8,050 213 106
8,050 8,100 215 107
8,100 8,150 218 109
8,150 8,200 220 110
8,200 8,250 223 112
8,250 8,300 225 113
8,300 8,350 228 115
8,350 8,400 230 116
8,400 8,450 233 118
8,450 8,500 235 119
8,500 8,550 238 121
8,550 8,600 240 122
8,600 8,650 243 124
8,650 8,700 245 125
8,700 8,750 248 127
8,750 8,800 251 128
8,800 8,850 253 130
8,850 8,900 256 131
8,900 8,950 259 133
8,950 9,000 262 134
9,000 9,050 264 136
9,050 9,100 267 137
9,100 9,150 270 139
9,150 9,200 273 140
9,200 9,250 275 142
9,250 9,300 278 143
9,300 9,350 281 145
9,350 9,400 284 146
9,400 9,450 286 148
9,450 9,500 289 149
9,500 9,550 292 151
9,550 9,600 295 152
9,600 9,650 297 154
9,650 9,700 300 155
9,700 9,750 303 157
9,750 9,800 306 158
9,800 9,850 308 160
9,850 9,900 311 162
9,900 9,950 314 164
9,950 10,000 317 166
10,000 10,050 319 168
10,050 10,100 322 170
10,100 10,150 325 172
10,150 10,200 328 174
10,200 10,250 330 176
10,250 10,300 333 178
10,300 10,350 336 180
10,350 10,400 339 182
10,400 10,450 341 184
10,450 10,500 344 186
10,500 10,550 347 188
10,550 10,600 350 190
10,600 10,650 352 192
10,650 10,700 355 194
10,700 10,750 358 196
10,750 10,800 361 198
10,800 10,850 363 200
10,850 10,900 366 202
10,900 10,950 369 204
10,950 11,000 372 206
11,000 11,050 374 208
11,050 11,100 377 210
11,100 11,150 380 212
11,150 11,200 383 214
11,200 11,250 385 216
11,250 11,300 388 218
11,300 11,350 391 220
11,350 11,400 394 222
11,400 11,450 396 224
11,450 11,500 399 226
11,500 11,550 402 228
11,550 11,600 405 230
11,600 11,650 407 232
11,650 11,700 410 234
11,700 11,750 413 236
11,750 11,800 416 238
11,800 11,850 418 240
11,850 11,900 421 242
11,900 11,950 424 244
11,950 12,000 427 246
12,000 12,050 429 248
12,050 12,100 432 250
12,100 12,150 435 252
12,150 12,200 438 254
12,200 12,250 440 256
12,250 12,300 443 259
12,300 12,350 446 261
12,350 12,400 449 264
12,400 12,450 451 266
12,450 12,500 454 269
12,500 12,550 457 271
12,550 12,600 460 274
12,600 12,650 462 276
12,650 12,700 465 279
12,700 12,750 468 281
12,750 12,800 471 284
12,800 12,850 473 286
12,850 12,900 476 289
12,900 12,950 479 291
12,950 13,000 482 294
13,000 13,050 484 296
13,050 13,100 487 299
13,100 13,150 490 301
13,150 13,200 493 304
13,200 13,250 495 306
13,250 13,300 498 309
13,300 13,350 501 311
13,350 13,400 504 314
13,400 13,450 506 316
13,450 13,500 509 319
13,500 13,550 512 321
13,550 13,600 515 324
13,600 13,650 517 326
13,650 13,700 520 329
13,700 13,750 523 331
13,750 13,800 526 334
13,800 13,850 528 336
13,850 13,900 531 339
13,900 13,950 534 341
13,950 14,000 537 344
14,000 14,050 539 346
14,050 14,100 542 349
14,100 14,150 545 351
14,150 14,200 548 354
14,200 14,250 550 356
14,250 14,300 553 359
14,300 14,350 556 361
14,350 14,400 559 364
14,400 14,450 561 366
14,450 14,500 564 369
14,500 14,550 567 371
14,550 14,600 570 374
14,600 14,650 572 376
14,650 14,700 575 379
14,700 14,750 578 381
14,750 14,800 581 384
14,800 14,850 583 386
14,850 14,900 586 389
14,900 14,950 589 391
14,950 15,000 592 394
$6,000
$7,000
$8,000
$9,000
$10,000
$11,000
$12,000
$13,000
$14,000
21
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
15,000 15,050 594 396
15,050 15,100 597 399
15,100 15,150 600 402
15,150 15,200 603 405
15,200 15,250 605 407
15,250 15,300 608 410
15,300 15,350 611 413
15,350 15,400 614 416
15,400 15,450 616 418
15,450 15,500 619 421
15,500 15,550 622 424
15,550 15,600 625 427
15,600 15,650 627 429
15,650 15,700 630 432
15,700 15,750 633 435
15,750 15,800 636 438
15,800 15,850 638 440
15,850 15,900 641 443
15,900 15,950 644 446
15,950 16,000 647 449
16,000 16,050 649 451
16,050 16,100 652 454
16,100 16,150 655 457
16,150 16,200 658 460
16,200 16,250 660 462
16,250 16,300 663 465
16,300 16,350 666 468
16,350 16,400 669 471
16,400 16,450 671 473
16,450 16,500 674 476
16,500 16,550 677 479
16,550 16,600 680 482
16,600 16,650 682 484
16,650 16,700 685 487
16,700 16,750 688 490
16,750 16,800 691 493
16,800 16,850 693 495
16,850 16,900 696 498
16,900 16,950 699 501
16,950 17,000 702 504
17,000 17,050 704 506
17,050 17,100 707 509
17,100 17,150 710 512
17,150 17,200 713 515
17,200 17,250 715 517
17,250 17,300 718 520
17,300 17,350 721 523
17,350 17,400 724 526
17,400 17,450 726 528
17,450 17,500 729 531
17,500 17,550 732 534
17,550 17,600 735 537
17,600 17,650 737 539
17,650 17,700 740 542
17,700 17,750 743 545
17,750 17,800 746 548
17,800 17,850 748 550
17,850 17,900 751 553
17,900 17,950 754 556
17,950 18,000 757 559
18,000 18,050 759 561
18,050 18,100 762 564
18,100 18,150 765 567
18,150 18,200 768 570
18,200 18,250 770 572
18,250 18,300 773 575
18,300 18,350 776 578
18,350 18,400 779 581
18,400 18,450 781 583
18,450 18,500 784 586
18,500 18,550 787 589
18,550 18,600 790 592
18,600 18,650 792 594
18,650 18,700 795 597
18,700 18,750 798 600
18,750 18,800 801 603
18,800 18,850 803 605
18,850 18,900 806 608
18,900 18,950 809 611
18,950 19,000 812 614
19,000 19,050 814 616
19,050 19,100 817 619
19,100 19,150 820 622
19,150 19,200 823 625
19,200 19,250 825 627
19,250 19,300 828 630
19,300 19,350 831 633
19,350 19,400 834 636
19,400 19,450 836 638
19,450 19,500 839 641
19,500 19,550 842 644
19,550 19,600 845 647
19,600 19,650 847 649
19,650 19,700 850 652
19,700 19,750 853 655
19,750 19,800 856 658
19,800 19,850 858 660
19,850 19,900 861 663
19,900 19,950 864 666
19,950 20,000 867 669
20,000 20,050 869 671
20,050 20,100 872 674
20,100 20,150 875 677
20,150 20,200 878 680
20,200 20,250 880 682
20,250 20,300 883 685
20,300 20,350 886 688
20,350 20,400 889 691
20,400 20,450 891 693
20,450 20,500 894 696
20,500 20,550 897 699
20,550 20,600 900 702
20,600 20,650 902 704
20,650 20,700 905 707
20,700 20,750 908 710
20,750 20,800 911 713
20,800 20,850 913 715
20,850 20,900 916 718
20,900 20,950 919 721
20,950 21,000 922 724
* This column must also be used by a Qualified Widow(er).
$15,000
$16,000
$17,000
$18,000
$19,000
$20,000
$21,000
$22,000
$23,000
21,000 21,050 924 726
21,050 21,100 927 729
21,100 21,150 930 732
21,150 21,200 933 735
21,200 21,250 935 737
21,250 21,300 938 740
21,300 21,350 941 743
21,350 21,400 944 746
21,400 21,450 946 748
21,450 21,500 949 751
21,500 21,550 952 754
21,550 21,600 955 757
21,600 21,650 957 759
21,650 21,700 960 762
21,700 21,750 963 765
21,750 21,800 966 768
21,800 21,850 968 770
21,850 21,900 971 773
21,900 21,950 974 776
21,950 22,000 977 779
22,000 22,050 979 781
22,050 22,100 982 784
22,100 22,150 985 787
22,150 22,200 988 790
22,200 22,250 990 792
22,250 22,300 993 795
22,300 22,350 996 798
22,350 22,400 999 801
22,400 22,450 1,001 803
22,450 22,500 1,004 806
22,500 22,550 1,007 809
22,550 22,600 1,010 812
22,600 22,650 1,012 814
22,650 22,700 1,015 817
22,700 22,750 1,018 820
22,750 22,800 1,021 823
22,800 22,850 1,023 825
22,850 22,900 1,026 828
22,900 22,950 1,029 831
22,950 23,000 1,032 834
23,000 23,050 1,034 836
23,050 23,100 1,037 839
23,100 23,150 1,040 842
23,150 23,200 1,043 845
23,200 23,250 1,045 847
23,250 23,300 1,048 850
23,300 23,350 1,051 853
23,350 23,400 1,054 856
23,400 23,450 1,056 858
23,450 23,500 1,059 861
23,500 23,550 1,062 864
23,550 23,600 1,065 867
23,600 23,650 1,067 869
23,650 23,700 1,070 872
23,700 23,750 1,073 875
23,750 23,800 1,076 878
23,800 23,850 1,078 880
23,850 23,900 1,081 883
23,900 23,950 1,084 886
23,950 24,000 1,087 889
22
2011 Oklahoma Income Tax Table
And you are:
Your tax is:
And you are:
Your tax is:
And you are:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
24,000 24,050 1,089 891
24,050 24,100 1,092 894
24,100 24,150 1,095 897
24,150 24,200 1,098 900
24,200 24,250 1,100 902
24,250 24,300 1,103 905
24,300 24,350 1,106 908
24,350 24,400 1,109 911
24,400 24,450 1,111 913
24,450 24,500 1,114 916
24,500 24,550 1,117 919
24,550 24,600 1,120 922
24,600 24,650 1,122 924
24,650 24,700 1,125 927
24,700 24,750 1,128 930
24,750 24,800 1,131 933
24,800 24,850 1,133 935
24,850 24,900 1,136 938
24,900 24,950 1,139 941
24,950 25,000 1,142 944
* This column must also be used by a Qualified Widow(er).
$24,000
$25,000
$26,000
$27,000
$28,000
$29,000
$30,000
$31,000
$32,000
25,000 25,050 1,144 946
25,050 25,100 1,147 949
25,100 25,150 1,150 952
25,150 25,200 1,153 955
25,200 25,250 1,155 957
25,250 25,300 1,158 960
25,300 25,350 1,161 963
25,350 25,400 1,164 966
25,400 25,450 1,166 968
25,450 25,500 1,169 971
25,500 25,550 1,172 974
25,550 25,600 1,175 977
25,600 25,650 1,177 979
25,650 25,700 1,180 982
25,700 25,750 1,183 985
25,750 25,800 1,186 988
25,800 25,850 1,188 990
25,850 25,900 1,191 993
25,900 25,950 1,194 996
25,950 26,000 1,197 999
26,000 26,050 1,199 1,001
26,050 26,100 1,202 1,004
26,100 26,150 1,205 1,007
26,150 26,200 1,208 1,010
26,200 26,250 1,210 1,012
26,250 26,300 1,213 1,015
26,300 26,350 1,216 1,018
26,350 26,400 1,219 1,021
26,400 26,450 1,221 1,023
26,450 26,500 1,224 1,026
26,500 26,550 1,227 1,029
26,550 26,600 1,230 1,032
26,600 26,650 1,232 1,034
26,650 26,700 1,235 1,037
26,700 26,750 1,238 1,040
26,750 26,800 1,241 1,043
26,800 26,850 1,243 1,045
26,850 26,900 1,246 1,048
26,900 26,950 1,249 1,051
26,950 27,000 1,252 1,054
27,000 27,050 1,254 1,056
27,050 27,100 1,257 1,059
27,100 27,150 1,260 1,062
27,150 27,200 1,263 1,065
27,200 27,250 1,265 1,067
27,250 27,300 1,268 1,070
27,300 27,350 1,271 1,073
27,350 27,400 1,274 1,076
27,400 27,450 1,276 1,078
27,450 27,500 1,279 1,081
27,500 27,550 1,282 1,084
27,550 27,600 1,285 1,087
27,600 27,650 1,287 1,089
27,650 27,700 1,290 1,092
27,700 27,750 1,293 1,095
27,750 27,800 1,296 1,098
27,800 27,850 1,298 1,100
27,850 27,900 1,301 1,103
27,900 27,950 1,304 1,106
27,950 28,000 1,307 1,109
28,000 28,050 1,309 1,111
28,050 28,100 1,312 1,114
28,100 28,150 1,315 1,117
28,150 28,200 1,318 1,120
28,200 28,250 1,320 1,122
28,250 28,300 1,323 1,125
28,300 28,350 1,326 1,128
28,350 28,400 1,329 1,131
28,400 28,450 1,331 1,133
28,450 28,500 1,334 1,136
28,500 28,550 1,337 1,139
28,550 28,600 1,340 1,142
28,600 28,650 1,342 1,144
28,650 28,700 1,345 1,147
28,700 28,750 1,348 1,150
28,750 28,800 1,351 1,153
28,800 28,850 1,353 1,155
28,850 28,900 1,356 1,158
28,900 28,950 1,359 1,161
28,950 29,000 1,362 1,164
29,000 29,050 1,364 1,166
29,050 29,100 1,367 1,169
29,100 29,150 1,370 1,172
29,150 29,200 1,373 1,175
29,200 29,250 1,375 1,177
29,250 29,300 1,378 1,180
29,300 29,350 1,381 1,183
29,350 29,400 1,384 1,186
29,400 29,450 1,386 1,188
29,450 29,500 1,389 1,191
29,500 29,550 1,392 1,194
29,550 29,600 1,395 1,197
29,600 29,650 1,397 1,199
29,650 29,700 1,400 1,202
29,700 29,750 1,403 1,205
29,750 29,800 1,406 1,208
29,800 29,850 1,408 1,210
29,850 29,900 1,411 1,213
29,900 29,950 1,414 1,216
29,950 30,000 1,417 1,219
30,000 30,050 1,419 1,221
30,050 30,100 1,422 1,224
30,100 30,150 1,425 1,227
30,150 30,200 1,428 1,230
30,200 30,250 1,430 1,232
30,250 30,300 1,433 1,235
30,300 30,350 1,436 1,238
30,350 30,400 1,439 1,241
30,400 30,450 1,441 1,243
30,450 30,500 1,444 1,246
30,500 30,550 1,447 1,249
30,550 30,600 1,450 1,252
30,600 30,650 1,452 1,254
30,650 30,700 1,455 1,257
30,700 30,750 1,458 1,260
30,750 30,800 1,461 1,263
30,800 30,850 1,463 1,265
30,850 30,900 1,466 1,268
30,900 30,950 1,469 1,271
30,950 31,000 1,472 1,274
31,000 31,050 1,474 1,276
31,050 31,100 1,477 1,279
31,100 31,150 1,480 1,282
31,150 31,200 1,483 1,285
31,200 31,250 1,485 1,287
31,250 31,300 1,488 1,290
31,300 31,350 1,491 1,293
31,350 31,400 1,494 1,296
31,400 31,450 1,496 1,298
31,450 31,500 1,499 1,301
31,500 31,550 1,502 1,304
31,550 31,600 1,505 1,307
31,600 31,650 1,507 1,309
31,650 31,700 1,510 1,312
31,700 31,750 1,513 1,315
31,750 31,800 1,516 1,318
31,800 31,850 1,518 1,320
31,850 31,900 1,521 1,323
31,900 31,950 1,524 1,326
31,950 32,000 1,527 1,329
32,000 32,050 1,529 1,331
32,050 32,100 1,532 1,334
32,100 32,150 1,535 1,337
32,150 32,200 1,538 1,340
32,200 32,250 1,540 1,342
32,250 32,300 1,543 1,345
32,300 32,350 1,546 1,348
32,350 32,400 1,549 1,351
32,400 32,450 1,551 1,353
32,450 32,500 1,554 1,356
32,500 32,550 1,557 1,359
32,550 32,600 1,560 1,362
32,600 32,650 1,562 1,364
32,650 32,700 1,565 1,367
32,700 32,750 1,568 1,370
32,750 32,800 1,571 1,373
32,800 32,850 1,573 1,375
32,850 32,900 1,576 1,378
32,900 32,950 1,579 1,381
32,950 33,000 1,582 1,384
23
2011 Oklahoma Income Tax Table
And you are:
Your tax is:
And you are:
Your tax is:
And you are:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
* This column must also be used by a Qualified Widow(er).
$33,000
$34,000
$35,000
$36,000
$37,000
$38,000
$39,000
$40,000
$41,000
33,000 33,050 1,584 1,386
33,050 33,100 1,587 1,389
33,100 33,150 1,590 1,392
33,150 33,200 1,593 1,395
33,200 33,250 1,595 1,397
33,250 33,300 1,598 1,400
33,300 33,350 1,601 1,403
33,350 33,400 1,604 1,406
33,400 33,450 1,606 1,408
33,450 33,500 1,609 1,411
33,500 33,550 1,612 1,414
33,550 33,600 1,615 1,417
33,600 33,650 1,617 1,419
33,650 33,700 1,620 1,422
33,700 33,750 1,623 1,425
33,750 33,800 1,626 1,428
33,800 33,850 1,628 1,430
33,850 33,900 1,631 1,433
33,900 33,950 1,634 1,436
33,950 34,000 1,637 1,439
34,000 34,050 1,639 1,441
34,050 34,100 1,642 1,444
34,100 34,150 1,645 1,447
34,150 34,200 1,648 1,450
34,200 34,250 1,650 1,452
34,250 34,300 1,653 1,455
34,300 34,350 1,656 1,458
34,350 34,400 1,659 1,461
34,400 34,450 1,661 1,463
34,450 34,500 1,664 1,466
34,500 34,550 1,667 1,469
34,550 34,600 1,670 1,472
34,600 34,650 1,672 1,474
34,650 34,700 1,675 1,477
34,700 34,750 1,678 1,480
34,750 34,800 1,681 1,483
34,800 34,850 1,683 1,485
34,850 34,900 1,686 1,488
34,900 34,950 1,689 1,491
34,950 35,000 1,692 1,494
35,000 35,050 1,694 1,496
35,050 35,100 1,697 1,499
35,100 35,150 1,700 1,502
35,150 35,200 1,703 1,505
35,200 35,250 1,705 1,507
35,250 35,300 1,708 1,510
35,300 35,350 1,711 1,513
35,350 35,400 1,714 1,516
35,400 35,450 1,716 1,518
35,450 35,500 1,719 1,521
35,500 35,550 1,722 1,524
35,550 35,600 1,725 1,527
35,600 35,650 1,727 1,529
35,650 35,700 1,730 1,532
35,700 35,750 1,733 1,535
35,750 35,800 1,736 1,538
35,800 35,850 1,738 1,540
35,850 35,900 1,741 1,543
35,900 35,950 1,744 1,546
35,950 36,000 1,747 1,549
36,000 36,050 1,749 1,551
36,050 36,100 1,752 1,554
36,100 36,150 1,755 1,557
36,150 36,200 1,758 1,560
36,200 36,250 1,760 1,562
36,250 36,300 1,763 1,565
36,300 36,350 1,766 1,568
36,350 36,400 1,769 1,571
36,400 36,450 1,771 1,573
36,450 36,500 1,774 1,576
36,500 36,550 1,777 1,579
36,550 36,600 1,780 1,582
36,600 36,650 1,782 1,584
36,650 36,700 1,785 1,587
36,700 36,750 1,788 1,590
36,750 36,800 1,791 1,593
36,800 36,850 1,793 1,595
36,850 36,900 1,796 1,598
36,900 36,950 1,799 1,601
36,950 37,000 1,802 1,604
37,000 37,050 1,804 1,606
37,050 37,100 1,807 1,609
37,100 37,150 1,810 1,612
37,150 37,200 1,813 1,615
37,200 37,250 1,815 1,617
37,250 37,300 1,818 1,620
37,300 37,350 1,821 1,623
37,350 37,400 1,824 1,626
37,400 37,450 1,826 1,628
37,450 37,500 1,829 1,631
37,500 37,550 1,832 1,634
37,550 37,600 1,835 1,637
37,600 37,650 1,837 1,639
37,650 37,700 1,840 1,642
37,700 37,750 1,843 1,645
37,750 37,800 1,846 1,648
37,800 37,850 1,848 1,650
37,850 37,900 1,851 1,653
37,900 37,950 1,854 1,656
37,950 38,000 1,857 1,659
38,000 38,050 1,859 1,661
38,050 38,100 1,862 1,664
38,100 38,150 1,865 1,667
38,150 38,200 1,868 1,670
38,200 38,250 1,870 1,672
38,250 38,300 1,873 1,675
38,300 38,350 1,876 1,678
38,350 38,400 1,879 1,681
38,400 38,450 1,881 1,683
38,450 38,500 1,884 1,686
38,500 38,550 1,887 1,689
38,550 38,600 1,890 1,692
38,600 38,650 1,892 1,694
38,650 38,700 1,895 1,697
38,700 38,750 1,898 1,700
38,750 38,800 1,901 1,703
38,800 38,850 1,903 1,705
38,850 38,900 1,906 1,708
38,900 38,950 1,909 1,711
38,950 39,000 1,912 1,714
39,000 39,050 1,914 1,716
39,050 39,100 1,917 1,719
39,100 39,150 1,920 1,722
39,150 39,200 1,923 1,725
39,200 39,250 1,925 1,727
39,250 39,300 1,928 1,730
39,300 39,350 1,931 1,733
39,350 39,400 1,934 1,736
39,400 39,450 1,936 1,738
39,450 39,500 1,939 1,741
39,500 39,550 1,942 1,744
39,550 39,600 1,945 1,747
39,600 39,650 1,947 1,749
39,650 39,700 1,950 1,752
39,700 39,750 1,953 1,755
39,750 39,800 1,956 1,758
39,800 39,850 1,958 1,760
39,850 39,900 1,961 1,763
39,900 39,950 1,964 1,766
39,950 40,000 1,967 1,769
40,000 40,050 1,969 1,771
40,050 40,100 1,972 1,774
40,100 40,150 1,975 1,777
40,150 40,200 1,978 1,780
40,200 40,250 1,980 1,782
40,250 40,300 1,983 1,785
40,300 40,350 1,986 1,788
40,350 40,400 1,989 1,791
40,400 40,450 1,991 1,793
40,450 40,500 1,994 1,796
40,500 40,550 1,997 1,799
40,550 40,600 2,000 1,802
40,600 40,650 2,002 1,804
40,650 40,700 2,005 1,807
40,700 40,750 2,008 1,810
40,750 40,800 2,011 1,813
40,800 40,850 2,013 1,815
40,850 40,900 2,016 1,818
40,900 40,950 2,019 1,821
40,950 41,000 2,022 1,824
41,000 41,050 2,024 1,826
41,050 41,100 2,027 1,829
41,100 41,150 2,030 1,832
41,150 41,200 2,033 1,835
41,200 41,250 2,035 1,837
41,250 41,300 2,038 1,840
41,300 41,350 2,041 1,843
41,350 41,400 2,044 1,846
41,400 41,450 2,046 1,848
41,450 41,500 2,049 1,851
41,500 41,550 2,052 1,854
41,550 41,600 2,055 1,857
41,600 41,650 2,057 1,859
41,650 41,700 2,060 1,862
41,700 41,750 2,063 1,865
41,750 41,800 2,066 1,868
41,800 41,850 2,068 1,870
41,850 41,900 2,071 1,873
41,900 41,950 2,074 1,876
41,950 42,000 2,077 1,879
24
2011 Oklahoma Income Tax Table
And you are:
Your tax is:
And you are:
Your tax is:
And you are:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
* This column must also be used by a Qualified Widow(er).
$42,000
$43,000
$44,000
$45,000
$46,000
$47,000
$48,000
$49,000
$50,000
42,000 42,050 2,079 1,881
42,050 42,100 2,082 1,884
42,100 42,150 2,085 1,887
42,150 42,200 2,088 1,890
42,200 42,250 2,090 1,892
42,250 42,300 2,093 1,895
42,300 42,350 2,096 1,898
42,350 42,400 2,099 1,901
42,400 42,450 2,101 1,903
42,450 42,500 2,104 1,906
42,500 42,550 2,107 1,909
42,550 42,600 2,110 1,912
42,600 42,650 2,112 1,914
42,650 42,700 2,115 1,917
42,700 42,750 2,118 1,920
42,750 42,800 2,121 1,923
42,800 42,850 2,123 1,925
42,850 42,900 2,126 1,928
42,900 42,950 2,129 1,931
42,950 43,000 2,132 1,934
43,000 43,050 2,134 1,936
43,050 43,100 2,137 1,939
43,100 43,150 2,140 1,942
43,150 43,200 2,143 1,945
43,200 43,250 2,145 1,947
43,250 43,300 2,148 1,950
43,300 43,350 2,151 1,953
43,350 43,400 2,154 1,956
43,400 43,450 2,156 1,958
43,450 43,500 2,159 1,961
43,500 43,550 2,162 1,964
43,550 43,600 2,165 1,967
43,600 43,650 2,167 1,969
43,650 43,700 2,170 1,972
43,700 43,750 2,173 1,975
43,750 43,800 2,176 1,978
43,800 43,850 2,178 1,980
43,850 43,900 2,181 1,983
43,900 43,950 2,184 1,986
43,950 44,000 2,187 1,989
44,000 44,050 2,189 1,991
44,050 44,100 2,192 1,994
44,100 44,150 2,195 1,997
44,150 44,200 2,198 2,000
44,200 44,250 2,200 2,002
44,250 44,300 2,203 2,005
44,300 44,350 2,206 2,008
44,350 44,400 2,209 2,011
44,400 44,450 2,211 2,013
44,450 44,500 2,214 2,016
44,500 44,550 2,217 2,019
44,550 44,600 2,220 2,022
44,600 44,650 2,222 2,024
44,650 44,700 2,225 2,027
44,700 44,750 2,228 2,030
44,750 44,800 2,231 2,033
44,800 44,850 2,233 2,035
44,850 44,900 2,236 2,038
44,900 44,950 2,239 2,041
44,950 45,000 2,242 2,044
45,000 45,050 2,244 2,046
45,050 45,100 2,247 2,049
45,100 45,150 2,250 2,052
45,150 45,200 2,253 2,055
45,200 45,250 2,255 2,057
45,250 45,300 2,258 2,060
45,300 45,350 2,261 2,063
45,350 45,400 2,264 2,066
45,400 45,450 2,266 2,068
45,450 45,500 2,269 2,071
45,500 45,550 2,272 2,074
45,550 45,600 2,275 2,077
45,600 45,650 2,277 2,079
45,650 45,700 2,280 2,082
45,700 45,750 2,283 2,085
45,750 45,800 2,286 2,088
45,800 45,850 2,288 2,090
45,850 45,900 2,291 2,093
45,900 45,950 2,294 2,096
45,950 46,000 2,297 2,099
46,000 46,050 2,299 2,101
46,050 46,100 2,302 2,104
46,100 46,150 2,305 2,107
46,150 46,200 2,308 2,110
46,200 46,250 2,310 2,112
46,250 46,300 2,313 2,115
46,300 46,350 2,316 2,118
46,350 46,400 2,319 2,121
46,400 46,450 2,321 2,123
46,450 46,500 2,324 2,126
46,500 46,550 2,327 2,129
46,550 46,600 2,330 2,132
46,600 46,650 2,332 2,134
46,650 46,700 2,335 2,137
46,700 46,750 2,338 2,140
46,750 46,800 2,341 2,143
46,800 46,850 2,343 2,145
46,850 46,900 2,346 2,148
46,900 46,950 2,349 2,151
46,950 47,000 2,352 2,154
47,000 47,050 2,354 2,156
47,050 47,100 2,357 2,159
47,100 47,150 2,360 2,162
47,150 47,200 2,363 2,165
47,200 47,250 2,365 2,167
47,250 47,300 2,368 2,170
47,300 47,350 2,371 2,173
47,350 47,400 2,374 2,176
47,400 47,450 2,376 2,178
47,450 47,500 2,379 2,181
47,500 47,550 2,382 2,184
47,550 47,600 2,385 2,187
47,600 47,650 2,387 2,189
47,650 47,700 2,390 2,192
47,700 47,750 2,393 2,195
47,750 47,800 2,396 2,198
47,800 47,850 2,398 2,200
47,850 47,900 2,401 2,203
47,900 47,950 2,404 2,206
47,950 48,000 2,407 2,209
48,000 48,050 2,409 2,211
48,050 48,100 2,412 2,214
48,100 48,150 2,415 2,217
48,150 48,200 2,418 2,220
48,200 48,250 2,420 2,222
48,250 48,300 2,423 2,225
48,300 48,350 2,426 2,228
48,350 48,400 2,429 2,231
48,400 48,450 2,431 2,233
48,450 48,500 2,434 2,236
48,500 48,550 2,437 2,239
48,550 48,600 2,440 2,242
48,600 48,650 2,442 2,244
48,650 48,700 2,445 2,247
48,700 48,750 2,448 2,250
48,750 48,800 2,451 2,253
48,800 48,850 2,453 2,255
48,850 48,900 2,456 2,258
48,900 48,950 2,459 2,261
48,950 49,000 2,462 2,264
49,000 49,050 2,464 2,266
49,050 49,100 2,467 2,269
49,100 49,150 2,470 2,272
49,150 49,200 2,473 2,275
49,200 49,250 2,475 2,277
49,250 49,300 2,478 2,280
49,300 49,350 2,481 2,283
49,350 49,400 2,484 2,286
49,400 49,450 2,486 2,288
49,450 49,500 2,489 2,291
49,500 49,550 2,492 2,294
49,550 49,600 2,495 2,297
49,600 49,650 2,497 2,299
49,650 49,700 2,500 2,302
49,700 49,750 2,503 2,305
49,750 49,800 2,506 2,308
49,800 49,850 2,508 2,310
49,850 49,900 2,511 2,313
49,900 49,950 2,514 2,316
49,950 50,000 2,517 2,319
50,000 50,050 2,519 2,321
50,050 50,100 2,522 2,324
50,100 50,150 2,525 2,327
50,150 50,200 2,528 2,330
50,200 50,250 2,530 2,332
50,250 50,300 2,533 2,335
50,300 50,350 2,536 2,338
50,350 50,400 2,539 2,341
50,400 50,450 2,541 2,343
50,450 50,500 2,544 2,346
50,500 50,550 2,547 2,349
50,550 50,600 2,550 2,352
50,600 50,650 2,552 2,354
50,650 50,700 2,555 2,357
50,700 50,750 2,558 2,360
50,750 50,800 2,561 2,363
50,800 50,850 2,563 2,365
50,850 50,900 2,566 2,368
50,900 50,950 2,569 2,371
50,950 51,000 2,572 2,374
25
2011 Oklahoma Income Tax Table
And you are:
Your tax is:
And you are:
Your tax is:
And you are:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
* This column must also be used by a Qualified Widow(er).
$51,000
$52,000
$53,000
$54,000
$55,000
$56,000
$57,000
$58,000
$59,000
51,000 51,050 2,574 2,376
51,050 51,100 2,577 2,379
51,100 51,150 2,580 2,382
51,150 51,200 2,583 2,385
51,200 51,250 2,585 2,387
51,250 51,300 2,588 2,390
51,300 51,350 2,591 2,393
51,350 51,400 2,594 2,396
51,400 51,450 2,596 2,398
51,450 51,500 2,599 2,401
51,500 51,550 2,602 2,404
51,550 51,600 2,605 2,407
51,600 51,650 2,607 2,409
51,650 51,700 2,610 2,412
51,700 51,750 2,613 2,415
51,750 51,800 2,616 2,418
51,800 51,850 2,618 2,420
51,850 51,900 2,621 2,423
51,900 51,950 2,624 2,426
51,950 52,000 2,627 2,429
52,000 52,050 2,629 2,431
52,050 52,100 2,632 2,434
52,100 52,150 2,635 2,437
52,150 52,200 2,638 2,440
52,200 52,250 2,640 2,442
52,250 52,300 2,643 2,445
52,300 52,350 2,646 2,448
52,350 52,400 2,649 2,451
52,400 52,450 2,651 2,453
52,450 52,500 2,654 2,456
52,500 52,550 2,657 2,459
52,550 52,600 2,660 2,462
52,600 52,650 2,662 2,464
52,650 52,700 2,665 2,467
52,700 52,750 2,668 2,470
52,750 52,800 2,671 2,473
52,800 52,850 2,673 2,475
52,850 52,900 2,676 2,478
52,900 52,950 2,679 2,481
52,950 53,000 2,682 2,484
53,000 53,050 2,684 2,486
53,050 53,100 2,687 2,489
53,100 53,150 2,690 2,492
53,150 53,200 2,693 2,495
53,200 53,250 2,695 2,497
53

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2011 Oklahoma
Resident Individual
Income Tax Forms
and Instructions
Free File is e-file, only
better since it’s free for
qualifying taxpayers
Asks simple questions,
puts your answers on the
right forms
Does the math for you
Fast, Safe & Secure
Visit:
www.tax.ok.gov
for filing options
To e-file your state return free, you must
prepare & e-file both the Federal and
Oklahoma returns at the same time.
Oklahoma Free File
• Includes Form 511 and Form 538-S
(Oklahoma Resident Income Tax Return
and Sales Tax Relief Credit Form)
This packet contains:
• Instructions for completing the
Form 511: Oklahoma resident
income tax return
• Two Form 511 income tax forms
• Two Form 538-S: Sales Tax Relief Credit
• Instructions for the direct deposit option
• 2011 income tax tables
• One return envelope
Filing date:
• Generally, your return must be
postmarked by April 15, 2012.
For additional information, see the
“Due Date” section on page 4.
New Convenient Debit Card:
• See page 18 for details.
What’s New in the 2011 Oklahoma Tax Booklet?
Helpful Hints
• File your return by April 17, 2012. See page 4 for information
regarding extended due date for electronically filed returns.
• If you need to file for an extension, use Form 504 and then
later file a Form 511.
• Be sure to enclose copies of your Form(s) W-2, 1099 or other
withholding statement with your return. Enclose all Federal
schedules as required.
Table of Contents
2
Before You Begin
You must complete your Federal income tax return before begin-ning
your Oklahoma income tax return. You will use the informa-tion
entered on your Federal return to complete your Oklahoma
return.
Remember, when completing your Oklahoma return, round all
amounts to the nearest dollar.
Example:
$2.01 to $2.49 - round down to $2.00
$2.50 to $2.99 - round up to $3.00
• Individual refunds will be either directly deposited into a
bank account or issued on a debit card. See page 5 “All About
Refunds”.
• The percentage for federal Civil Service Retirement in Lieu of
Social Security exclusion has increased. See Schedule 511-A,
line A3 instructions on page 13.
• The instructions for the Indian Employment Exclusion are in-cluded
in the packet for 2011. See page 18 for further information.
• When computing Oklahoma depletion, the 50% net income
limit applies to any taxpayer whose fiscal year ends in 2012. See
page 14.
• Form 511CR - Credits have been added or amended.
• The credit moratorium period has been reduced for the
Credit for Employees in the Aerospace Sector. See Form
511CR, line 39.
• A Credit for Cancer Research Contributions has been
added. See Form 511CR, line 44.
• The Oklahoma Capital Investment Board Tax Credit has
been added. This is not a new credit. See Form 511CR,
line 45.
See page 9 for information on how to obtain the Form 511CR.
• Effective July 1, 2011 - Any credit claimed on Form 511CR
which was received as a result of a transfer or allocation will
be disallowed if Form 569 was not filed to report the transfer or
allocation. For more information, see page 9 or Form 569 on our
website at www.tax.ok.gov.
• A donation from your refund may be made to Support Okla-homa
Honor Flights or to the Eastern Red Cedar Revolving
Fund. For further information, see the instructions on Form 511,
Schedule 511-G. A donation to the Eastern Red Cedar Revolving
Fund may also be made if you have a balance due. See Form
511, line 36.
Don’t forget your BAT Credit...
• If you have a Federal Schedule C/C-EZ or Schedule F, you
may be subject to the Oklahoma Business Activity Tax and be
eligible for an income tax credit. For more information see the
instructions for line 21 on page 11 and the Form 511-BAT.
• Be sure to sign and date the return. If you are filing a joint
return, both you and your spouse need to sign.
• After filing, if you have questions regarding the status of your
refund, please call (405) 521-3160. The in-state toll-free number
is (800) 522-8165.
• Do not enclose any correspondence other than those docu-ments
and schedules required for your return.
Common Abbreviations
Found in this Packet
OTC - Oklahoma Tax Commission
OS - Oklahoma Statutes
Sec. - Section(s)
IRC - Internal Revenue Code
Important: If you fill out any portion of the
Schedules 511-A through 511-G or Form 538-S,
you are required to enclose those pages with
your return. Failure to include the pages will result in a
delay of your refund.
Determining Your Filing Requirement................. 3
Residence Defined............................................. 4
Resident Income................................................ 4
Due Date............................................................ 4
Who Must File.................................................... 4
Not Required to File........................................... 5
Refunds.............................................................. 5
Net Operating Loss............................................ 5
Estimated Income Tax........................................ 5
Extensions.......................................................... 6
Amended Returns.............................................. 6
Top of Form Instructions..................................... 6-7
Form 511: Select Line Instructions..................... 8-12
When You Are Finished...................................... 12
Schedule 511-A Instructions............................... 13-15
Schedule 511-B Instructions............................... 15-16
Schedule 511-C Instructions............................... 17-18
Schedule 511-D Instructions............................... 19
Schedule 511-E Instructions............................... 19
Schedule 511-F Instructions............................... 19
Schedule 511-G Instructions.............................. 19
Contact Information and Assistance................... 19
Tax Table............................................................ 20-31
Direct Deposit Information.................................. 32
Chart A: Federal Filing Requirements for Most People
Chart B: Federal Filing Requirements for Children and Other Dependents
To use this chart, first find your filing status. Then read across to find your age at the end of 2011. You must file a return if
your gross income was at least the amount shown in the last column.
If your Filing Status Is... And your Age Is*... And if your Gross Income Is...**
Single Under 65 $ 9,500
65 or older $10,950
Married Filing Joint*** Both under 65 $19,000
One 65 or older $20,150
Both 65 or older $21,300
Married Filing Separate Any age $ 3,700
Head of Household Under 65 $12,200
65 or older $13,650
Qualifying Widow(er) Under 65 $15,300
with a Dependent Child 65 or older $16,450
single dependents
Were you either age 65 or older or blind?
No. You must file a return if any of the following apply...
• Your unearned income was over $950.
• Your earned income was over $5,800.
• The total of your gross income was more than the larger of:
•• $950, or
•• Your earned income (up to $5,500) plus $300.
Yes. You must file a return if any of the following apply...
• Your unearned income was over $2,400 ($3,850 if 65 or older and blind).
• Your earned income was over $7,250 ($8,700 if 65 or older and blind).
• Your gross income was more than the larger of:
•• $2,400 ($3,850 if 65 or older and blind), or
•• Your earned income (up to $5,500) plus $1,750 ($3,500 if 65 or older and blind).
married dependents
Were you either age 65 or older or blind?
No. You must file a return if any of the following apply...
• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
• Your unearned income was over $950.
• Your earned income was over $5,800.
• The total of your gross income was more than the larger of:
•• $950, or
•• Your earned income (up to $5,500) plus $300.
Yes. You must file a return if any of the following apply...
• Your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
• Your unearned income was over $2,100 ($3,250 if 65 or older and blind).
• Your earned income was over $6,950 ($8,100 if 65 or older and blind).
• Your gross income was more than the larger of:
•• $2,100 ($3,250 if 65 or older and blind), or
•• Your earned income (up to $5,500) plus $1,450 ($2,600 if 65 or older and blind).
If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a Federal return.
In these charts, unearned income includes taxable interest and dividends. Earned income includes wages, tips, and taxable
scholarships and fellowships. Gross income is the total of your unearned and earned income.
If you do not meet the Federal filing requirements as shown in either Chart A or Chart B on this page, you are not required to file an
Oklahoma tax return. If you have withholding or made estimated tax payments you would like to have refunded, please follow the
instructions on page 5, “Not Required to File”.
3
*If you turned age 65 on January 1, 2012, you are considered to be 65 at the end of 2011.
**Gross income means all the income you received in the form of money, goods, property, and services that is not exempt from Federal tax.
Do not include any social security benefits unless (a) you are married filing separate and you lived with your spouse at any time in 2011 or (b) one-half of
your social security benefits plus your other gross income and any Federal tax-exempt interest is more than $25,000 ($32,000 is married filing jointly). If (a)
or (b) applies, see the instructions for Federal Form 1040 or 1040A to figure the taxable part of social security benefits you must include in gross income.
***If you did not live with your spouse at the end of 2011 (or on the date your spouse died) and your gross income was at least $3,700, you must file a return
regardless of your age.
Determining Your Filing Requirement
Residence Defined
Resident...
An Oklahoma resident is a person domiciled in this state for the
entire tax year. “Domicile” is the place established as a person’s
true, fixed, and permanent home. It is the place you intend to
return to whenever you are away (as on vacation abroad, busi-ness
assignment, educational leave or military assignment). A
domicile, once established, remains until a new one is adopted.
Part-Year Resident...
A part-year resident is an individual whose domicile was in Okla-homa
for a period of less than 12 months during the tax year.
Nonresident...
A nonresident is an individual whose domicile was not in Okla-homa
for any portion of the tax year.
Members of the Armed Forces...
Residency is established according to military domicile as estab-lished
by the Soldiers’ and Sailors’ Civil Relief Act.
If you were an Oklahoma resident at the time you entered military
service, assignment to duty outside Oklahoma does not of itself
change your state of residence. You must file your return as a
resident of Oklahoma until such time as you establish a perma-nent
residence in another state and change your military records
(as evidenced by the military’s Form DD2058). See the specific
instructions for Schedule 511-C, line C1 - Military Pay Exclusion.
When the spouse of a military member is a civilian, most states,
Oklahoma included, allow the spouse to retain the same legal
residency as the military member. They file a joint resident tax
return in the military members’ State of Legal Residency (if
required) and are taxed jointly under nonresident rules as they
move from state to state. If the non-military spouse does not wish
to retain the allowed residency of the military member, then the
same residency rules apply as would apply to any other civilian.
The spouse would then comply with all residency rules where
living.
An Oklahoma resident filing a joint Federal return with a non-resident
spouse may have options on how to file the Oklahoma
return(s). See “Filing Status” in the “Top of Form Instructions” on
page 7 for further information.
Who Must File?
Resident...
Every Oklahoma resident who has sufficient gross income to
require the filing of a Federal income tax return is required to file
an Oklahoma return, regardless of the source of income.
If you do not have a filing requirement, but have Oklahoma tax
withheld, made estimated tax payments, qualify for the Tornado
Tax Credit, or claim earned income credit, see the next section
“Not Required to File” for further instructions. If you are uncertain
about your filing requirement, please see the charts on page 3.
Part-Year Resident...
Every part-year resident, during the period of residency, has the
same filing requirements as a resident. During the period of non-residency,
an Oklahoma return is also required if the Oklahoma
part-year resident has gross income from Oklahoma sources of
$1,000 or more. Use Form 511NR.
Nonresident...
Every nonresident with gross income from Oklahoma sources of
$1,000 or more is required to file an Oklahoma income tax return.
Use Form 511NR.
What Is “Resident Income”?
An Oklahoma resident individual is taxed on all income reported
on the Federal return, except income from real and tangible
personal property located in another state, income from business
activities in another state, or the gains/losses from the sales or
exchange of real property in another state.
Note: Residents are taxed on all income from non-business
interest and dividends, salaries, commissions and other pay for
personal services regardless of where earned. Wages earned
outside of Oklahoma must be included in your Oklahoma return,
and credit for taxes paid other states claimed on Oklahoma Form
511TX. (See Form 511, line 16)
Due Date
Generally, your Oklahoma income tax return is due April 15th, the
same day as your Federal return. However:
• If you file your return electronically (through a preparer or
the internet), your due date is extended to April 20th. Any pay-ment
of taxes due on April 20th must be remitted electronically
in order to be considered timely paid. If the balance due on an
electronically filed return is not remitted electronically, penalty
and interest will accrue from the original due date.
• If the Internal Revenue Code (IRC) of the IRS provides for
a later due date, your return may be filed by the later due date
and will be considered timely filed. You should write the appropri-ate
“disaster designation” as determined by the IRS at the top of
the return, if applicable. If a bill is received for delinquent penalty
and interest, you should contact the Oklahoma Tax Commission
(OTC) at the number on the bill.
• If the due date falls on a weekend or legal holiday when
OTC offices are closed, your return is due the next business day.
Your return must be postmarked by the due date to be consid-ered
timely filed.
4
Need a helping
hand filing your
taxes?
Visit our website to find out all the
information on the who, what, when and
where for free income tax assistance.
www.tax.ok.gov/vitatce
Estimated Income Tax
You must make equal* quarterly estimated tax payments if you
can reasonably expect your tax liability to exceed your withhold-ing
by $500 or more and you expect your withholding to be less
than the smaller of:
1. 70% of your current year’s tax liability, or
2. The tax liability shown on your return for the
preceding taxable year of 12 months.
Taxpayers who fail to make timely estimated tax payments may
be subject to interest on underpayment. Form OW-8-ES, for filing
estimated tax payments, will be supplied on request. If at least
66-2/3% of your gross income for this year or last year is from
farming, estimated payments are not required. If claiming this
exception, please see instructions for line 24.
Estimated payments can be made through the OTC website by
e-check or credit card. Visit the “Payment Options” section at
www.tax.ok.gov.
* For purposes of determining the amount of tax due on any of the respective
dates, taxpayers may compute the tax by placing taxable income on an annual-ized
basis. See Form OW-8-ES-SUP.
Net Operating Loss
The loss year return must be filed to establish the Oklahoma
Net Operating Loss (NOL). Oklahoma NOL shall be separately
determined by reference to IRC Section 172 as modified by
the Oklahoma Income Tax Act and shall be allowed without
regard to the existence of a Federal NOL. Enclose a detailed
schedule showing the origin and NOL computation. Residents
use Oklahoma 511 NOL Schedules. Also enclose a copy of the
Federal NOL computation.
For tax years 2001 – 2007 and tax years 2009 and subsequent,
the years to which an NOL may be carried shall be determined
solely by reference to IRC Section 172. For tax year 2008, the
years to which an NOL may be carried back shall be limited to
two years.
An NOL resulting from a farming loss may be carried back in
accordance with and to the extent of IRC Section 172(b)(G).
However, the amount of the NOL carryback shall not exceed the
lesser of: $60,000, or the loss properly shown on the Federal
Schedule F reduced by half of the income from all other sources
other than reflected on Schedule F. You can choose to treat the
NOL as if it were not a farming loss. If you make this choice, the
carryback period will be determined by reference to IRC Section
172 and the amount of the NOL carryback will not be limited.
An election may be made to forego the carryback period. A
written statement of the election must be part of the original
timely filed Oklahoma loss year return. However, if you filed your
return on time without making the election, you may still make the
election on an amended return filed within six months of the due
date of the return (excluding extensions). Attach the election to
the amended return. Once made, the election is irrevocable.
The Oklahoma NOL(s) shall be subtracted on Schedule 511-A,
line 9 or Form 511X, line 2.
The Federal NOL(s) shall be added on Schedule 511-B, line 4 or
Form 511X, line 6.
Did you have sufficient gross income to require you to file
a Federal return?
Yes - You are required to file an Oklahoma return. Follow the
instructions on pages 6-19 to help you complete your Okla-homa
return (Form 511).
No - Go to step 2.
Did you have any Oklahoma withholding, make Oklahoma
estimated tax payments, or claim earned income credit?
Yes - Go to step 3.
No - You are not required to file an Oklahoma return (Form
511). You may still qualify to file for sales tax relief, see the
instructions on the back of Form 538-S.
You should file an Oklahoma tax return. Complete the
Form 511 as follows:
• Fill out the top portion of the Form 511 according to
the “Top of Form Instructions” on pages 6 and 7. Be sure and
check the box “Not Required to File”.
• Complete line 1. Enter the amount of your gross income
subject to the Federal filing requirement. In most cases this will
be the same as your Federal Adjusted Gross Income. (Do not
complete lines 2-19)
• Complete lines 20 through 39 that are applicable to
you. If you qualify for the Federal earned income credit, you
qualify for the Oklahoma earned income credit. Enter 5% of
the Federal earned income credit on Form 511, line 28 (do not
complete Schedule 511-F).
• Sign and mail Form 511, pages 1 and 2 only. Do not
mail pages 3 and 4. Only send in page 5 if you have completed
Schedule 511-G. Be sure to include your W-2, 1099 or other
withholding statement to substantiate any Oklahoma withholding.
Not Required to File
step one
step two
step three
All About Refunds
You can check your refund status by telephone. Simply call us
at (405) 521-3160 or in-state toll free at (800) 522-8165, and
select the option to “Check the Status of an Income Tax Refund”.
By providing your SSN and amount of your refund, the system
will provide you with the status of your refund. For electronically
filed returns, please wait 10 days before calling. For paper filed
returns, please wait six weeks before calling. Should you have
questions during your call, you will have the option to speak with
an OTC representative.
If you do not choose to have your refund deposited directly into
your bank account, you will receive a debit card. Taxpayers filing
a joint return will each receive a card in their name. Each card
will have access to the full amount of the refund. See page 32 for
more information on Direct Deposit.
A debit card or direct deposit are not your only options to
receive your refund. If timely filing you may have any amount of
overpayment applied to your next year’s estimated tax. Refunds
applied to the following year’s Oklahoma estimated income tax
(at the taxpayer’s request) may not be adjusted after the original
due date of the return.
5
Print or type the first name, middle initial and last name for both
yourself and spouse, if applicable. Complete the address portion
including an apartment number and/or rural route, if applicable.
Name and Address
If a taxpayer died before filing a return, the executor, administra-tor
or surviving spouse may have to file a return for the decedent.
Check the appropriate box in the SSN area.
What About Deceased Taxpayers?
Top of Form Instructions
A Do Not Write in this Space
B Social Security Number
C
The barcode near the form number contains a page notation
signifying the first page of a new return for processing equipment
use. The blank area is used for processing notations. Please do
not write in these areas.
Enter your social security number. If you file married filing joint,
please enter your spouse’s social security number in the space
provided.
Note: If you are filing married filing separate, do not enter your
spouse’s social security number here. Enter in Item D.
What Is an “Extension”?
A valid extension of time in which to file your Federal return
automatically extends the due date of your Oklahoma return if no
Oklahoma liability is owed. A copy of the Federal extension must
be enclosed with your Oklahoma return. If your Federal return is
not extended or an Oklahoma liability is owed, an extension of
time to file your Oklahoma return can be granted on Form 504.
90% of the tax liability must be paid by the original due date
of the return to avoid penalty charges for late payment. Inter-est
will be charged from the original due date of the return.
When to File an Amended Return
If your Federal return for any year is changed, an amended Okla-homa
return shall be filed within one year. File Oklahoma Form
511X and enclose a copy of the Federal Form 1040X, 1045,
RAR or other IRS notice, correspondence and/or documenta-tion.
Part-year and nonresidents shall use Form 511NR. Please
enclose a copy of the IRS refund or statement of adjustment.
If you discover an error made on your Oklahoma return, we may
be able to help you correct the return. For additional information,
please call our Taxpayer Assistance Division at (405) 521-3160.
Within Oklahoma, call toll-free (800) 522-8165. Form 511X can
be downloaded from the website at www.tax.ok.gov.
A
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Federal adjusted gross income (from Federal 1040, 1040A, or 1040EZ) . .
Oklahoma Subtractions (enclose Schedule 511-A) . . . . . . . . . . . . . . . . . . .
Line 1 minus line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Out-of-state income, except wages. Describe (4a)
Line 3 minus line 4b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Oklahoma Additions (enclose Schedule 511-B) . . . . . . . . . . . . . . . . . . . . . .
Oklahoma adjusted gross income (line 5 plus line 6) . . . . . . . . . . . . . . . .
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Round to Nearest Whole Dollar
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Your Social Security Number
􀁃􄌀􀁤􆐀􀁩􆤀􀀕􁔀􀁇􄜀􀁚􅨀􀁦􆘀􀁪􆨀􀁞􅸀􀁧􆜀􀁚􅨀􀁙􅤀􀀕􁔀􀁩􆤀􀁤􆐀􀀕􁔀􀀻􃬀􀁞􅸀􀁡􆄀􀁚􅩃
Check this box if you do not have sufficient gross income
to require you to file a Federal return. (see instructions)
􀁃􄌀􀁖􅘀􀁢􆈀􀁚􅨀􀀕􁔀􀁖􅘀􀁣􆌀􀁙􅤀􀀕􁔀􀀶􃘀􀁙􅤀􀁙􅤀􀁧􆜀􀁚􅨀􀁨􆠀􀁨􆠀
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Your first name, middle initial and last name
Mailing address (number and street, including apartment number, rural route or PO Box)
City, State and Zip
If a joint return, spouse’s first name, middle initial and last name
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􀁞􅸀􀁣􆌀􀀕􁔀􀁩􆤀􀁝􅴀􀁚􅨀􀀕􁔀􀁗􅜀􀁤􆐀􀁭􆴀􀀕􁔀􀁗􅜀􀁚􅨀􀁡􆄀􀁤􆐀􀁬􆰀􀀣􂍎
Note: If you may be
claimed as a dependent
on another return,
enter “0” for your
regular exemption.
􀀕􁔀􀀕􁔀􀁉􄤀􀁤􆐀􀁩􆤀􀁖􅘀􀁡􆅉
If you are
not required
to file, see
page 5 of
instructions.
If line 7 is
different than
line 1, enclose
a copy of
your Federal
return.
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􀀺􃨀􀁭􆴀􀁚􅨀􀁢􆈀􀁥􆔀􀁩􆤀􀁞􅸀􀁤􆐀􀁣􆌀􀁨􆠀
􀀶􃘀􀁜􅰀􀁚􅨀􀀕􁔀􀀫􂬀􀀪􂨀􀀕􁔀􀁤􆐀􀁧􆜀􀀕􁔀􀁄􄐀􀁫􆬀􀁚􅨀􀁧􆜀􀀴􃑓
STOP AND READ: If line 4 is zero, complete lines 10-11. If line 4 is more than zero, see Schedule 511-D and do not complete lines 10-11.
Check box if
this taxpayer
is deceased
Spouse’s Social Security Number (joint return only)
S in g le
Married filing joint return (even if only one had income)
Married filing separate
• If spouse is also filing,
list SSN and name in box:
Head of household with qualifying person
Qualifying widow(er) with dependent child
• Please list the year spouse died in box at right:
=
Form 511 - 2011
Oklahoma
Standard
Deduction:
• Single or
Married Filing
Separate:
$5,800
• Married
Filing Joint
or Qualifying
Widow(er):
$11,600
(Enclose Federal schedule with detailed description; see instructions)
123
45
Yourself Spouse (Please see instructions)
00
00
00
00
00
00
Oklahoma Adjustments (enclose Schedule 511-C) . . . . . . . . . . . . . . . . . . .
Oklahoma income after adjustments (line 7 minus line 8) . . . . . . . . . . . . . .
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Oklahoma standard deduction or Federal itemized deductions . . . . . . . . . .
Exemptions ($1000 x total number of exemptions claimed above). . . . . . . .
Total deductions and exemptions (add lines 10 and 11 or amount from Sch. 511-D, line 5) .
Oklahoma Taxable Income (line 9 minus line 12) . . . . . . . . . . . . . . . . . . .
Oklahoma Income Tax from Tax Table (see pages 20-31 of instructions)
00
00
00
00
00
00
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#1695#
* NOTE: If claiming Special Exemption, see instructions on page 7 of 511 Packet.
􀁈􄠀􀁥􆔀􀁚􅨀􀁘􅠀􀁞􅸀􀁖􅘀􀁡􆄀 􀀷􃜀􀁡􆄀􀁞􅸀􀁣􆌀􀁙􅤫
+
*
+
+ + =
=
=
=
Check box if
this taxpayer
is deceased
B
B
D
E
F
G
6
C
F Not Required to File
G Exemptions
Check the box, if you do not have sufficient gross income to
require you to file a Federal return, and you had Oklahoma tax
withheld, made estimated tax payments or qualify for Oklahoma
earned income credit or Tornado Tax credit.
Finish the top portion of the return by completing the “Exemp-tions”
section (part G on the diagram on page 6).
Complete line 1. Enter the amount of your gross income subject
to the Federal filing requirement. In most cases this will be the
same as your Federal Adjusted Gross Income. (Do not complete
lines 2-19.)
Top of Form Instructions
To the right of the word “Yourself” place a number “1” in all the
boxes that apply to you. Next total the boxes. Then do the same
for your spouse if applicable.
Exemption Terms
Regular*: The same exemptions as claimed on your Federal
return.
Special: An additional exemption may be claimed for each
taxpayer or spouse who meets the qualifications based on filing
status and Federal adjusted gross income limits** below and who
is 65 years of age or over at the close of the tax year:
(1) Single return with line 1 equal to $15,000 or less.
(2) Joint return with line 1 equal to $25,000 or less.
(3) Married filing separate return with line 1 equal to $12,500 or
less.
(4) Head of household return with line 1 equal to $19,000 or less.
**Note: If your Federal adjusted gross income includes income
from the conversion of a traditional individual retirement account to
a Roth individual retirement account this income shall be excluded
in determining the Federal adjusted gross income limits.
Enclose a copy of your Federal return and Form 8606.
Blind: An additional exemption may be claimed for each taxpayer
or spouse who is legally blind.
Dependents: If claiming dependents, please enter the same
number as on your Federal return. However, if the nonresident
spouse also has an Oklahoma filing requirement and is filing
separately on Form 511NR, the dependency exemptions will be
allocated between the resident’s and nonresident’s returns.
* Please note that if you may be claimed as a dependent
on another return, enter zero for your regular exemption.
You still qualify for the Oklahoma standard deduction.
E Sixty-five or Over
Check the box(es) if your, or your spouse’s, age is 65 on or
before December 31, 2011. If you turned age 65 on January 1,
2012, you are considered to be age 65 at the end of 2011.
The filing status for Oklahoma purposes is the same as on the
Federal income tax return, with one exception. This exception
applies to married taxpayers who file a joint Federal return where
one spouse is a full-year Oklahoma resident (either civilian or
military), and the other is a full-year nonresident civilian (non-military).
In this case, the taxpayers must either:
1. File as Oklahoma married filing separate. The Oklahoma
resident, filing a joint Federal return with a nonresident
civilian spouse, may file an Oklahoma return as married filing
separate. The resident will file on Form 511 using the married
filing separate rates and reporting only his/her income and
deductions. If the nonresident civilian also has an Oklahoma
filing requirement, he/she will file on Form 511NR, using married
filing separate rates and reporting his/her income and deductions.
Form 574 “Allocation of Income and Deductions” must be filed
with the return(s). You can obtain this form from our website at
www.tax.ok.gov.
-OR-
2. File, as if both the resident and the nonresident civilian were
Oklahoma residents, on Form 511. Use the “married filing joint”
filing status, and report all income. A tax credit (Form 511TX)
may be used to claim credit for taxes paid to another state, if
applicable. A statement should be attached to the return stating
the nonresident is filing as a resident for tax purposes only.
If an Oklahoma resident (either civilian or military) files a joint
Federal return with a nonresident military spouse, they shall use
the same filing status as on the Federal return. If they file a joint
Federal return, they shall complete Form 511NR and include in
the Oklahoma amount column, all Oklahoma source income of
both the resident and the nonresident.
D Filing Status
Complete lines 20 through 39 that are applicable to you.
If you qualify for the Federal earned income credit, you qualify
for the Oklahoma earned income credit. Enter 5% of the Federal
earned income credit on Form 511, line 28 (do not complete
schedule 511-F).
Sign and mail the return. Be sure to include your W-2, 1099
or other withholding statement to substantiate any Oklahoma
withholding.
Note: If you do not have sufficient gross income to require you to
file a Federal return and did not have Oklahoma tax withheld, make
estimated tax payments or qualify for Oklahoma earned income credit
or Tornado Tax credit, do not file an Oklahoma income tax return (Form
511).
F Not Required to File, continued
7
Select Line Instructions
Federal Adjusted Gross Income
Enter your Federal Adjusted Gross Income from your Federal
return. This can be from any one of the following forms: 1040,
1040A or 1040EZ.
If you do not have an Oklahoma filing requirement, see page 5.
Subtractions
Enter the total from Schedule 511-A, line 14. See Schedule 511-A
instructions on pages 13-15.
Out-of-State Income
This is income from real or tangible personal property or business
income in another state. This includes partnership gains and
gains sustained by S corporations attributable to other states. It
is not non-business interest, installment sale interest, non-busi-ness
dividends, salary/wages, pensions, gambling or income
from personal services. (See instructions for line 16.) On the line
4a, enter a brief description of the type of out-of-state income
deducted on 4b. Furnish detailed schedule showing the type,
nature and source of the income and copy of Federal return.
Documents submitted should reflect to which state(s) the income
is attributable. Enclose the other state’s return and/or Schedule
K-1, if applicable.
Additions
Enter the total from Schedule 511-B, line 9. See Schedule 511-B
instructions on pages 15-16.
Adjustments
Enter the total from Schedule 511-C, line 8. See Schedule 511-C
instructions on pages 17-18.
Deductions
Complete line 10 unless you have out-of-state income (Form 511,
line 4). If you have out-of-state income, complete Schedule 511-D
instead of line 10.
• Enter the Oklahoma standard deduction if you did not claim
itemized deductions on your Federal return.
If your filing status is “single” or “married filing separate”, your
Oklahoma standard deduction is $5,800.
If your filing status is “head of household”, your Oklahoma
standard deduction is $8,500.
If your filing status is “married filing joint” or “qualifying
widow(er)”, your Oklahoma standard deduction is $11,600.
Note: You qualify for the Oklahoma standard deduction even
when claimed as a dependent on another return.
• If you claimed itemized deductions on your Federal return (Form
1040, Schedule A), enter the amount of your allowable itemized
deductions. (Enclose a copy of your Federal Schedule A.)
Exemptions
Complete line 11 unless you have out-of-state income (Form 511,
line 4). If you have out-of-state income, complete Schedule 511-D
instead of line 11.
Oklahoma allows $1,000 for each exemption claimed on the top
of the return.
Total Deductions and Exemptions
If you completed lines 10 and 11, enter the total on line 12. If you
instead completed Schedule 511-D, enter the total from line 5 of
Schedule 511-D.
Oklahoma Income Tax
Using Form 511, line 13, find your tax in the Tax Table (pages
20-31). Enter the result here unless you used Form 573 “Farm
Income Averaging”. If you used Form 573, enter the amount from
Form 573, line 22, and enter a “1” in the box.
Amounts withdrawn from a Health Savings Account for any
purpose other than those described in 36 OS Sec. 6060.17 and
which are included in your Federal adjusted gross income are
subject to an additional 10% tax. Add the additional 10% tax to
your tax from the tax table* and enter a “2” in the box.
* If you also used Form 573, add the 10% tax to the tax from
Form 573, line 22.
Child Care/Child Tax Credit
Complete line 15 unless your Oklahoma Adjusted Gross Income
(Form 511, line 7) is less than your Federal Adjusted Gross
Income (Form 511, line 1). If your Oklahoma Adjusted Gross In-come
is less than your Federal Adjusted Gross Income, complete
Schedule 511-E to determine the amount to enter on line 15.
If your Federal Adjusted Gross Income is $100,000 or less and you
are allowed either a credit for child care expenses or the child tax
credit on your Federal return, you are allowed a credit against your
Oklahoma tax. Your Oklahoma credit is the greater of:
• 20% of the credit for child care expenses allowed by the Inter-nal
Revenue Code. Your allowed Federal credit cannot exceed
the amount of your Federal tax reported on your Federal return.
or
• 5% of the child tax credit allowed by the Internal Revenue
Code. This includes both the nonrefundable child tax credit and
the refundable additional child tax credit.
If your Federal Adjusted Gross Income is greater than $100,000
no credit is allowed.
Credit for Tax Paid to Another State
If you receive income for personal services from another state,
you must report the full amount of such income on your Okla-homa
return. If the other state also taxes the income, a credit
is allowed on Form 511. Complete Oklahoma Form 511TX and
furnish a copy of the other state(s) return, or Form W-2G if the
taxing state does not allow a return to be filed for gambling win-nings
(example: Mississippi).
Note: Taxpayers who have claimed credit for taxes paid to an-other
state on the other state’s income tax return do not qualify to
claim this credit based on the same income.
1
14
2
6
10
8
12
11
15
4
8
16
More information at
www.tax.ok.gov
Oklahoma Tax Law requires you
to pay a use tax on certain
items bought out-of-state for
use in Oklahoma.
Pay your use tax!
It’s the law.
Other Credits
The amount of other credits as claimed on Form 511CR should
be entered on this line. Enter in the box the number that corre-sponds
with the credit to which you are entitled. If you qualify for
more than one type of credit, enter “99” in the box. See below for
a list of the credits available on Form 511CR. You can obtain this
form from our website at www.tax.ok.gov.
Effective July 1, 2011 - Tax credits transferred or allocated must
be reported on Oklahoma Tax Commission Form 569. Failure to
file Form 569 will result in the affected credits being denied by the
OTC pursuant to 68 OS Sec. 2357.1A-2.
• Oklahoma Investment/New Jobs Credit
Enclose Form 506.
68 OS Sec. 2357.4 and Rule 710:50-15-74.
• Coal Credit
68 OS Sec. 2357.11 and Rule 710:50-15-76.
• Credit for Energy Assistance Fund Contribution
68 OS Sec. 2357.6.
• Venture Capital Credit
68 OS Sec. 2357.7,8 and Rule 710:50-15-77,78.
• Credit for Investment in a Clean-Burning Motor Vehicle Fuel
Property or Investment in Qualified Electric Motor Vehicle
Property
68 OS Sec. 2357.22 and Rule 710:50-15-81.
• Credit for Hazardous Waste Disposal
27A OS Sec. 2-11-303 and Rule 710:50-15-75.
• Credit for Qualified Recycling Facility
68 OS Sec. 2357.59 and Rule 710:50-15-84.
• Small Business Capital Credit
Enclose Form 527-A.
68 OS Sec. 2357.60 - 2357.65 and Rule 710:50-15-86.
• Oklahoma Agricultural Producers Credit
Enclose Form 520.
68 OS Sec. 2357.25 and Rule 710:50-15-85.
• Small Business Guaranty Fee Credit
Enclose Form 529. 68 OS Sec. 2357.30.
• Credit for Employers Providing Child Care Programs
68 OS Sec. 2357.26 and Rule 710:50-15-91.
• Credit for Entities in the Business of Providing
Child Care Services
68 OS Sec. 2357.27.
• Credit for Food Service Establishments that Pay for
Hepatitis A Vaccination for their Employees
68 OS Sec. 2357.33.
• Credit for Commercial Space Industries
68 OS Sec. 2357.13.
• Credit for Tourism Development or Qualified Media Produc-tion
Facility
68 OS Sec. 2357.34 - 2357.40.
• Oklahoma Local Development and Enterprise Zone
Incentive Leverage Act Credit
68 OS Sec. 2357.81.
• Credit for Qualified Rehabilitation Expenditures
68 OS Sec. 2357.41 and Rule 710:50-15-108.
• Credit for Space Transportation Vehicle Provider
68 OS Sec. 2357.42 and Rule 710:50-15-93.
• Rural Small Business Capital Credit
Enclose Form 526-A.
68 OS Sec. 2357.71 - 2357.76 and Rule 710:50-15-87.
• Credit for Electricity Generated by Zero-Emission
Facilities
68 OS Sec. 2357.32A.
• Credit for Financial Institutions Making Loans under
the Rural Economic Development Loan Act
68 OS Sec. 2370.1.
• Credit for Manufacturers of Small Wind Turbines
68 OS Sec. 2357.32B and Rule 710:50-15-92.
• Credit for Qualified Ethanol Facilities
68 OS Sec. 2357.66 and Rule 710:50-15-106.
• Poultry Litter Credit
68 OS Sec. 2357.100 and Rule 710:50-15-95.
• Volunteer Firefighter Credit
Enclose the Council on Firefighter Training’s Form.
68 OS Sec. 2385.7 and Rule 710:50-15-94.
• Credit for Qualified Biodiesel Facilities
68 OS Sec. 2357.67 and Rule 710:50-15-98.
• Film or Music Project Credit
Enclose Form 562.
68 OS Sec. 2357.101 and Rule 710:50-15-101.
• Credit for Breeders of Specially Trained Canines
68 OS Sec. 2357.203 and Rule 710:50-15-97.
• Credit for Wages Paid to an Injured Employee
68 OS Sec. 2357.47 and Rule 710:50-15-107.
• Credit for Modification Expenses Paid for an Injured Employee
68 OS Sec. 2357.47 and Rule 710:50-15-107.
• Dry Fire Hydrant Credit
68 OS Sec. 2357.102 and Rule 710:50-15-99.
• Credit for the Construction of Energy Efficient Homes
68 OS Sec. 2357.46 and Rule 710:50-15-104.
• Credit for Railroad Modernization
68 OS Sec. 2357.104 and Rule 710:50-15-103.
• Research and Development New Jobs Credit
Enclose Form 563.
68 OS Sec. 54006 and Rule 710:50-15-105.
• Gas Used in Manufacturing
68 OS Sec. 2357(C).
• Credit for Biomedical Research Contribution
68 OS Sec. 2357.45 and Rule 710:50-15-113.
• Credit for Employees in the Aerospace Sector
Enclose Form 564.
68 OS Sec. 2357.301 & 2357.304 and Rule 710:50-15-109.
• Credits for Employers in the Aerospace Sector
Enclose Form 565.
68 OS Sec. 2357.301, 2357.302 and 2357.303 and Rule
710:50-15-109.
• Wire Transfer Fee Credit
68 OS Sec. 2357.401 and Rule 710:50-15-111.
• Credit for Manufacturers of Electric Vehicles
68 OS Sec. 2357.402 and Rule 710:50-15-112.
• Business Activity Tax Credit
Enclose Form 511-BAT.
68 OS Sec. 1219 and Rule 710:95-19-6.
• Credit for Cancer Research Contribution
68 OS Sec. 2357.45 and Rule 710:50-15-113.
• Oklahoma Capital Investment Board Tax Credit
74 OS Sec. 5085.7
Select Line Instructions
17
9
Select Line Instructions
Oklahoma Use Tax
Every state with a sales tax has a companion tax for purchases
made outside the state. In Oklahoma, that tax is called “use tax”.
If you have purchased items for use in Oklahoma from retailers
who do not collect Oklahoma sales tax whether by mail order,
catalog, television shopping networks, radio, Internet, phone or
in person, you owe Oklahoma use tax on those items. Use tax
is paid by the buyer when the Oklahoma sales tax has not been
collected by the seller. Individuals in Oklahoma are responsible
for paying use tax on their out-of-state purchases.
Examples of items that are subject to sales tax include books,
compact discs, computer equipment, computer software, elec-tronics,
clothing, appliances, furniture, sporting goods and jewel-ry.
When an out-of-state retailer does not collect Oklahoma sales
tax, the responsibility of paying the tax falls on the purchaser.
Use tax is calculated at the same rate as sales tax, which varies
by city and county. The state sales tax rate is 4.5% (.045) plus
the applicable city and/or county rates. If you do not know the
exact amount of Oklahoma use tax you owe based on your city
and county sales tax rate, you can either:
1. Use the tax table on page 11 or multiply your
Adjusted Gross Income from line 1 by 0.056%
(.00056),
or
2. Use one of the worksheets below to calculate your
Oklahoma use tax. Complete Worksheet One if you
kept records of all of your out-of-state purchases.
Complete Worksheet Two if you did not keep records
of all of your out-of-state purchases.
Oklahoma Use Tax - Worksheet #2 (continued)
Worksheet Two has two parts. The first part is a
calculation of the amount due on items that cost less
than $1,000 each and the second part is a calculation
of the amount due on items that cost $1,000 or more
each. The first calculation is based on a Use Tax
Table that reflects the estimated amount of use tax
due by taxpayers with varying amounts of Federal
Adjusted Gross Income. The estimated amount is
0.056% (.00056) of Federal adjusted gross income. If
you believe that estimate from the table is too high
for your out-of-state purchases, you may estimate
what you think you owe.
If you paid another state’s sales or use tax on any purchase, that
amount may be credited against the Oklahoma use tax due on
that purchase.
Note: Your use tax worksheets may be reviewed. If it is determined that
you owe more use tax than what is shown on your return, you may be
subject to an assessment for the additional use tax.
20
Use Tax Worksheet One For Taxpayers Who Have Records of All Out-of-State Purchases
1 Enter the total amount of out-of-state purchases for 1/1/2011 through 12/31/2011.......................
2 Multiply line 1 by 7% (.07) or your local rate* and enter the amount..............................................
3 Enter the tax paid to another state on the purchases. This amount may not exceed the
amount on line 2.............................................................................................................................
4 Subtract line 3 from line 2 and enter the results, rounded to the nearest whole dollar,
here and on Form 511, line 20.......................................................................................................
1
2
3
4
Use Tax Worksheet Two For Taxpayers Who Do Not Have Records of All Out-of-State Purchases
1 Purchases of items costing less than $1,000: See the Use Tax Table on page 11
to establish the use tax due based on your Federal adjusted gross income
from Form 511, line 1 ....................................................................................................................
2 Purchases of items costing $1,000 or more: Complete lines 2a and 2b below to
calculate the amount of use tax owed.
2a Enter the total amount of out-of-state purchases
of $1,000 or more for 1/1/2011 through 12/31/2011 .......
2b Multiply line 2a by 7% (.07) or your local rate*
and enter the amount .....................................................
3 Add lines 1 and 2b and enter the total amount of use tax..............................................................
4 Enter the tax paid to another state on the purchases. This amount may not exceed the ............
amount on line 3 ............................................................................................................................
5 Subtract line 4 from line 3 and enter the results, rounded to the nearest whole dollar,
here and on Form 511, line 20 ......................................................................................................
1
3
4
5
2a
2b
See Page 11 for the
Oklahoma Use Tax Table
10
* Use tax is calculated the same as sales tax. Your local rate would be the state sales tax rate of 4.5% (.045) plus the applicable city and/
or county rate based on where you lived when the purchase was made. The rate charts can be found on the web at: www.tax.ok.gov.
Select Line Instructions
Oklahoma Estimated Tax Payments
Enter any payments you made on your estimated Oklahoma
income tax for 2011. Include any overpayment from your 2010
return you applied to your 2011 estimated tax.
If at least 66-2/3% of your gross income this year or last year is
from farming, estimated payments are not required. If claiming
this exception, you must mark the box on this line and enclose a
complete copy of your Federal return.
For information regarding who is required to make estimated tax
payments, refer to page 5, “Estimated Income Tax”.
Payment with Extension
If you filed Oklahoma extension Form 504 for 2011, enter any
amount you paid with that form.
Credit for Property Tax Relief
Any person 65 years of age or older or any totally disabled per-son
who is head of a household, a resident of and domiciled in
this state during the entire preceding calendar year, and whose
gross household income for such year does not exceed $12,000,
may file a claim for property tax relief on the amount of property
taxes paid on the household they occupied during the preceding
calendar year. The credit may not exceed $200. Claim must be
made on Form 538-H.
Sales Tax Relief/Credit
If you are required to file an Oklahoma income tax return, your
return must be filed by April 17th. An extension of time to file your
return, including the April 20th due date for electronically filed
returns, does apply to this credit.
To file for sales tax relief, you must be an Oklahoma resident for
the entire year. Your total gross household income cannot exceed
$20,000 unless one of the following applies:
• You can claim an exemption for your dependent, or
• You are 65 years of age or older by 12/31/2011, or
• You have a physical disability constituting a substantial
handicap to employment (provide proof, see Form 538-S).
If any one of the above three items pertains to you, your total
gross household income limit is increased to $50,000. Fill out and
enclose Form 538-S if you qualify for this credit. The Form 538-S
is included in this packet.
The Oklahoma Department of Human Services will make the
sales tax refund to persons who have continuously received aid
to the aged, blind, disabled or Medicaid payments for nursing
home care from January 1, 2011 to December 31, 2011. Per-sons
who have received temporary assistance for needy families
(TANF) for any month in the year of 2011 are not eligible for the
sales tax refund.
A person convicted of a felony shall not be permitted to file a
claim for sales tax relief for any year for which that person is an
inmate in the custody of the Department of Corrections for any
part of that year.
24
25
26
27
multiply
Federal AGI times
0.00056
At least But less than
If Federal Adjusted Gross Income
(Form 511, line 1) is: Your Use Tax
Amount is:
0 2,090 1
2,090 4,670 2
4,670 6,420 3
6,420 8,170 4
8,170 9,920 5
9,920 11,795 6
11,795 13,545 7
13,545 15,295 8
15,295 17,170 9
17,170 18,920 10
18,920 20,670 11
20,670 22,420 12
22,420 24,295 13
24,295 26,045 14
26,045 27,795 15
27,795 29,670 16
29,670 31,420 17
31,420 33,170 18
33,170 34,920 19
34,920 36,795 20
36,795 38,545 21
38,545 40,295 22
40,295 42,170 23
42,170 43,920 24
43,920 45,670 25
45,670 47,420 26
47,420 49,295 27
49,295 51,045 28
51,045 52,795 29
52,795 54,670 30
54,670 and over
Use Tax Table
11
Business Activity Tax
Every sole proprietor or farmer, except single-member limited
liability companies (LLCs), doing business in Oklahoma is re-quired
to file a Form 511-BAT. All LLCs, including those that are
disregarded entities for Federal income tax purposes, are now
required to file Form BT-190. If filing a joint income tax return and
both spouses are doing business in Oklahoma, complete only
one Form 511-BAT.
If you began doing business in Oklahoma prior to January 1,
2011 you are subject to an annual Business Activity Tax of $25.
The Form 511-BAT must be enclosed with your income tax return
whether or not the $25 is due. The Form 511-BAT can be down-loaded
from our website at www.tax.ok.gov.
Individuals who timely pay the $25 Business Activity Tax are
entitled to a $25 nonrefundable income tax credit. The $25 is
entered on Form 511CR, line 43 and carried to Form 511, line 17.
21
Earned Income Credit
Complete line 28 unless your Oklahoma adjusted gross income
(Form 511, line 7) is less than your Federal adjusted gross
income (Form 511, line 1). If your Oklahoma adjusted gross in-come
is less than your Federal adjusted gross income, complete
Schedule 511-F* to determine the amount to enter on line 28.
You are allowed a credit equal to 5% of the earned income credit
allowed on your Federal return. Enclose a copy of your Federal
return.
*Note: If you are not required to file an Oklahoma return, but
you qualify for the Federal earned income credit, you qualify for
Oklahoma earned income credit. Enter 5% of the Federal earned
income credit (do not complete Schedule 511-F).
Donations
Schedule 511-G provides you with the opportunity to make a
financial gift from your refund to a variety of Oklahoma organiza-tions.
Please note that this reduces your refund if you choose
to donate. The donation will be forwarded to the appropriate
agency. See Schedule 511-G for more information.
Place the line number of the organization from Schedule 511-G in
the box at line 32. If giving to more than one organization, put a
“99” in the box at line 32 and attach the Schedule 511-G showing
how you wish the donations to be divided.
Amount to be Refunded
If you do not choose direct deposit, you will be issued a debit
card. See “All About Refunds” on page 5 for more information.
Eastern Red Cedar Revolving Fund
A donation to this fund may be made on a tax due return. For
information regarding this fund, please see Schedule 511-G:
Information.
Underpayment of Estimated Tax Interest
You were required to make estimated tax payments if your
income tax liability exceeds your withholding by $500 or more.
To avoid the 20% Underpayment of Estimated Tax Interest,
timely filed quarterly estimated tax payments and withholding are
required to be the smaller of:
• 70% of the current year tax liability, or
• 100% of your prior year tax liability.
The income tax liability is the Oklahoma income tax due less all
credits except amounts paid on withholding, estimated tax and
extension payments.
Note: No Underpayment of Estimated Tax Interest shall be im-posed
if the income tax liability shown on the return is less than
$1,000.
If you do not meet one of the above exceptions, you may com-plete
Form OW-8-P or the OTC will figure the interest for you and
send you a bill.
If you owe underpayment of estimated tax interest and you have
an overpayment (line 30), enter the amount of underpayment of
Select Line Instructions
Underpayment of Estimated Tax Interest (continued)
estimated tax interest on this line (line 37) and reduce the
amount you are applying to estimated tax (line 31) or your refund
(line 34) by that same amount (but not less than zero). You will be
using your overpayment to pay your underpayment of estimated
tax interest. Do not enclose a payment unless you still have a
balance due after applying all of your overpayment.
Delinquent Penalty and Interest
After the original due date of the return compute 5% penalty on
the income tax due (line 35 minus lines 20 and 21). Compute
interest on the income tax due at 1.25% per month from the origi-nal
due date of the return. An extension does not extend the date
for payment of tax.
Note: If you have a valid extension of time to file your return,
delinquent penalty is not due if 90% of your income tax was paid
by the original due date of the return. Delinquent interest is due
on any income tax not paid by the original due date of the return.
Title 68, Oklahoma Statutes, provides that any term used
in this Act shall have the same meaning as when used in a
comparable context in the Internal Revenue Code, except
when specifically provided for in the Oklahoma Statutes or
rules.
28
32
38
34
37
• If you owe taxes, please enclose a check or money order pay-able
to “Oklahoma Tax Commission”. Your Social Security Num-ber
and the tax year should be on your check or money order for
your payment to be properly credited. Do not send cash.
• For information regarding electronic payment methods, please
visit our website at www.tax.ok.gov.
• Enclose W-2s, 1099s or other withholding statements to sub-stantiate
withholding.
• Do not staple your return. Use a paper clip if necessary.
• Math errors are the most common cause of a refund delay.
Please double check your calculations.
• After filing, if you have any questions regarding your refund,
please contact us at (405) 521-3160. The in-state toll-free num-ber
is (800) 522-8165.
When You Are Finished...
12
36
Important: If you fill out any portion of the
Schedules 511-A through 511-G or Form 538-S,
you are required to enclose those pages with your
return. Failure to include the pages will result in a
delay of your refund.
• Do not enclose any correspondence other than those docu-ments
and schedules required for your return.
• If for some reason you do not have a return envelope, please
mail your return, along with any payment due, to the address:
Oklahoma Tax Commission
Income Tax
P.O. Box 26800
Oklahoma City, OK 73126-0800
Schedule 511-A
Interest on U.S. Government Obligations
If you report interest on bonds, notes and other obligations of the
U.S. government on your Federal return, this income may be ex-cluded
from your Oklahoma Adjusted Gross Income if a detailed
schedule is furnished, accompanied with 1099s showing the
amount of interest income and the name of the obligation from
which the interest is earned. If the income is from a mutual fund
which invests in U.S. government obligations, enclose docu-mentation
from the mutual fund to substantiate the percentage
of income derived from obligations exempt from Oklahoma tax.
Interest from entities such as FNMA and GNMA does not qualify.
Note: The capital gain/loss from the sale of an U.S. Government
Obligation is exempt. Enter exempt gains on Schedule 511-A,
line 11 and exempt losses on Schedule 511-B, line 8.
Social Security
Social Security benefits that are included in the Federal Adjusted
Gross Income shall be subtracted. Enclose a copy of your Fed-eral
return.
Federal Civil Service Retirement in Lieu of
Social Security
Each individual may exclude 100% of their retirement benefits
received from the Federal Civil Service Retirement System
(CSRS), including survivor benefits, paid in lieu of Social Security
to the extent such benefits are included in the Federal Adjusted
Gross Income. Enter your Retirement Claim Number from your
Form CSA 1099-R or CSF 1099-R in the box on Schedule 511-A,
line 3. Enclose a copy of Form CSA 1099-R or CSF 1099-R with
your return. To be eligible, such 1099-R must be in your name.
Note: Retirement benefits paid under the Federal Employees
Retirement System (FERS) do not qualify for this exclusion.
However, for retirement benefits containing both a FERS and
a CSRS component, the CSRS component will qualify for the
exclusion. Provide substantiation for the CSRS component.
Military Retirement
Each individual may exclude the greater of 75% of their retire-ment
benefits or $10,000, but not to exceed the amount included
in the Federal Adjusted Gross Income. The retirement benefits
must be from any component of the Armed Forces of the United
States.
Oklahoma Government or Federal Civil Service
Retirement
Each individual may exclude their retirement benefits up to
$10,000, but not to exceed the amount included in the Federal
Adjusted Gross Income. (To be eligible, you must have retirement
income in your name.) The retirement benefits must be received
from the following: the civil service of the United States*, the
Oklahoma Public Employees Retirement System of Oklahoma,
the Oklahoma Teacher’s Retirement System, the Oklahoma Law
Enforcement Retirement System, the Oklahoma Firefighters Pen-sion
and Retirement System, the Oklahoma Police Pension and
Retirement System, the Employee retirement systems created
by counties pursuant to 19 OS Sec. 951, the Uniform Retirement
System for Justices and Judges, the Oklahoma Wildlife Conser-vation
Department Retirement Fund, the Oklahoma Employment
Security Commission Retirement Plan, or the Employee retire-ment
systems created by municipalities pursuant to 11 OS Sec.
48-101. Enclose a copy of Form 1099-R.
*Do not include on this line the CSRS retirement benefits already
excluded on Schedule 511-A, line 3.
Note: An early distribution from a retirement fund due to termina-tion
of employment prior to your retirement or disability does not
qualify for the $10,000 retirement income exclusion. Generally,
there is a “1” in box 7 of your Form 1099-R for this type of dis-tribution.
This distribution may qualify for the “Other Retirement
Income” exclusion on Schedule 511-A, line 6.
Other Retirement Income
Each individual may exclude their retirement benefits, up to
$10,000, but not to exceed the amount included in the Fed-eral
Adjusted Gross Income. For any individual who claims the
exclusions for government retirees on Schedule 511-A, line 5,
the amount of the exclusion on this line cannot exceed $10,000
minus the amounts already claimed on Schedule 511-A, line 5 (if
less than zero, enter zero).
The retirement benefits must be received from the following and
satisfy the requirements of the Internal Revenue Code (IRC): an
employee pension benefit plan under IRC Section 401, an eligible
deferred compensation plan under IRC Section 457, an individual
retirement account, annuity or trust or simplified employee pen-sion
under IRC Section 408, an employee annuity under IRC
Section 403 (a) or (b), United States Retirement Bonds under
IRC Section 86, or lump-sum distributions from a retirement plan
under IRC Section 402 (e). Enclose a copy of Form 1099-R or
other documentation.
A1
A2
A3
A4
A5
A6
13
Oklahoma’s Newest Way to Receive Your Refund...
The Oklahoma Tax Refund Debit Card
Safe, Convenient and Secure
More information on page 18 of this packet
Or visit www.tax.ok.gov
TM
Way2Go Card
Oklahoma Tax Refund
5115 5801 2345 6789
OKLAHOMA CARDHOLDER
01/15
A8
Schedule 511-A continued
A 7 U.S. Railroad Retirement Board Benefits
All qualified U.S. Railroad Retirement Board benefits that are
included in the Federal Adjusted Gross Income may be excluded.
Oklahoma Depletion
Oklahoma depletion on oil and gas well production, at the op-tion
of the taxpayer, may be computed at 22% of gross income
derived from each Oklahoma property during the taxable year.
Any depletion deduction allowable is the amount so computed
minus the Federal depletion claimed. If Oklahoma options are
exercised, the Federal depletion not used due to the 65% limita-tion
may not be carried over for Oklahoma purposes. A complete
detailed schedule by property must be furnished.
Note: Taxpayers whose fiscal year ends in 2012 and major oil
companies, as defined in 52 OS Sec. 288.2, when computing
Oklahoma depletion shall be limited to 50% of the net income
(computed without the allowance for depletion) from each prop-erty.
Lease bonus received is considered income subject to deple-tion.
If depletion is claimed on a lease bonus and no income is
received as a result of non-producing properties, see Schedule
511-B, line 5.
If you have Federal depletion being carried over into this year,
see Schedule 511-B, line 5.
Oklahoma Net Operating Loss
Enter carryover(s) from previous years. The loss year return must
be filed to establish the Oklahoma Net Operating Loss. See the
“Net Operating Loss” section on page 5. Also see Schedule 511-
B, line 4.
Exempt Tribal Income
If the tribal member’s principal residence is on “Indian country” as
defined in 18 U.S.C. Section 1151, the income earned on Indian
country may be deducted. Legally acknowledged Indian country
must be within the jurisdiction of the tribe of which he or she is a
member. All claimants must provide sufficient information to sup-port
that these requirements have been satisfied.
Provide the following information for tax year 2011:
a. A copy of your tribal membership card or certification by your
tribe as to your tribal membership during the tax year; and
b. A copy of the trust deed, or other legal document, which de-scribes
the real estate upon which you maintained your principal
place of residence and which was an Indian allotment, restricted,
or held in trust by the United States during the tax year. If your
name does not appear on the deed, or other document, provide
proof of residence on such property; and
c. A copy of the trust deed, or other legal document, which
describes the real estate upon which you were employed or
performed work or received income and which was held by the
United States of America in trust for a tribal member or an Indian
tribe or which was allotted or restricted Indian land during the tax
year. Also a copy of employment or payroll records which show
you are employed on that Indian country or an explanation of
your work on Indian country; and
d. Any other evidence which you believe supports your claim that
you meet all of the criteria for exemption from income tax.
A9
A10
14
Exempt Tribal Income (continued)
All information to support your claim for refund must be enclosed
with your return.
Note: The military wages of an enrolled member of a federally
recognized Indian tribe shall be exempt from Oklahoma individual
income tax when the income is compensation paid to an active
member of the Armed Forces, if the member was residing within
his tribe’s “Indian Country” at the time of entering service, and
the member has not elected to abandon such residence per Rule
710:50-15-2. Provide a copy of your Form DD2058-2 “Native
American State Income Tax Withholding Exemption Certificate”
along with the information requested in paragraphs “a” and “b”.
Gains from the Sale of Exempt Government Obligations
See the “note” for Schedule 511-A, line 1 and Schedule 511-B,
line 1 instructions. Enclose Federal Schedule D.
Oklahoma Capital Gain Deduction
You can deduct qualifying gains receiving capital treatment which
are included in Federal Adjusted Gross Income. “Qualifying gains
receiving capital treatment” means the amount of net capital
gains, as defined under IRC Section 1222(11). The qualifying
gain must:
1) Be earned on real or tangible personal property located
within Oklahoma that you have owned for at least five
uninterrupted years prior to the date of the sale.
2) Be earned on the sale of stock or ownership interest in
an Oklahoma headquartered company, limited liability
company, or partnership where such stock or ownership
interest has been owned by you for at least two uninter-rupted
years prior to the date of the sale.
3) Be earned on the sale of real property, tangible personal
property or intangible personal property located within
Oklahoma as part of the sale of all or substantially all
of the assets of an Oklahoma headquartered company,
limited liability company, or partnership or an Oklahoma
proprietorship business enterprise or owned by the own-ers
of such entity or business enterprise for a period of
at least two uninterrupted years prior to the date of the
sale.
Enclose Form 561 and a copy of your Federal Schedule D.
A12
A11
e file
Oklahoma
Go easy on yourself...
make our website your starting
point for e-filing both your
state and federal
income tax returns!
www.tax.ok.gov
Schedule 511-A continued
A13
Schedule 511-B
State and Municipal Bond Interest
If you received income on bonds issued by any state or political
subdivision thereof that is exempt from Federal taxation but not
exempt from taxation by the laws of the State of Oklahoma, the
total of such income shall be added to Federal Adjusted Gross
Income.
1) Income from all bonds, notes or other obligations issued
by the State of Oklahoma, the Oklahoma Capital Improve-ment
Authority, the Oklahoma Municipal Power Authority,
the Oklahoma Student Loan Authority, and the Oklahoma
Transportation Authority (formerly Turnpike Authority) is
exempt from Oklahoma income tax. The profit from the
sale of such bond, note or other obligation shall be free
from taxation.
2) Income from local Oklahoma governmental obligations
issued after July 1, 2001, other than those provided for in
line 1, is exempt from Oklahoma income tax. The excep-tions
are those obligations issued for the purpose of pro-viding
financing for projects for nonprofit corporations. Lo-cal
governmental obligations shall include bonds or notes
issued by, or on behalf of, or for the benefit of Oklahoma
educational institutions, cities, towns, or counties or by
public trusts of which any of the foregoing is a beneficiary.
3) Income from Oklahoma Municipal Bonds issued prior to
July 2, 2001, other than those provided for in line 1, is
exempt from Oklahoma income tax only if so provided by
the statute authorizing their issuance.
4) Income on bonds issued by another state or political
subdivision thereof (non-Oklahoma), exempt from Federal
taxation, is taxable for Oklahoma income tax.
Enclose a schedule of all municipal interest received by source
and amount. If the income is from a mutual fund which invests in
state and local government obligations, enclose documentation
from the mutual fund to substantiate the percentage of income
derived from obligations exempt from Oklahoma tax.
Note: If the interest is exempt, the capital gain/loss from the sale
of the bond may also be exempt. The gain/loss from the sale of
a state or municipal bond, other than those provided for in line 1,
is exempt only if so provided by the statute authorizing its issu-ance.
Enter exempt gains on Schedule 511-A, line 11 and exempt
losses on Schedule 511-B, line 8.
Out-of-State Losses
If you incurred losses from the operation of an out-of-state busi-ness,
or from the rental or sale of out-of-state property, any such
losses must be added back to Federal Adjusted Gross Income.
This includes partnership losses and losses sustained by Sub-chapter
S Corporations attributable to other states.
B1
15 ... continued on page 16
Miscellaneous: Other Subtractions
Enter in the box on Schedule 511-A, line 13, the appropriate
number as listed below which shows the type of deduction. If you
are entitled to more than one deduction type, enter the number
“99”.
Enter the number “1” if the following applies:
Royalty income earned by an inventor from a product developed
and manufactured in this state shall be exempt from income
tax for a period of seven years from January 1 of the first year
in which such royalty is received as long as the manufacturer
remains in this state. To support your deduction please furnish:
1) copy of the patent.
2) copy of the royalty agreement with the manufacturer.
3) copy of registration form from OCAST. (74 OS Sec. 5064.7
(A)(1))
Enter the number “2” if the following applies:
Manufacturer’s exclusion. (74 OS Sec. 5064.7 (A)(2))
Enter the number “3” if the following applies:
Historical Battle Sites: There shall be a deduction, limited to
50% of the capital gain, if you sell to the State of Oklahoma any
real property which was the site of a historic battle during the
nineteenth century and has been designated a National Historic
Landmark. (68 OS Sec. 2357.24)
Enter the number “4” if the following applies:
Small Business Incubator exclusion: Exemption for income
earned by the sponsor (74 OS Sec. 5075). Exemption for income
earned by the tenant (74 OS Sec. 5078).
Enter the number “5” if the following applies:
Payments received as a result of a Military member being killed
in a combat zone: Any payment made by the United States
Department of Defense as a result of the death of a member of
the Armed Forces who has been killed in action in a designated
combat zone shall be exempt from Oklahoma income tax during
the taxable year in which the individual is declared deceased by
the Armed Forces. (68 OS Sec. 2358.1A)
Enter the number “6” if the following applies:
Income earned by an individual whose Military spouse was
killed in a combat zone: Any income earned by the spouse of a
member of the Armed Forces of the United States who has been
killed in action in a designated combat zone shall be exempt
from Oklahoma income tax during the taxable year in which the
individual is declared deceased by the Armed Forces. (68 OS
Sec. 2358.1A)
Enter the number “99” if the following applies:
Allowable deductions not included in (1) through (6): Enter any
allowable Oklahoma deductions from Federal Adjusted Gross In-come
to arrive at Oklahoma Adjusted Gross Income that were not
previously claimed under this heading “Miscellaneous: Other
Subtractions.” Specify type of subtraction and Oklahoma Statute
authorizing the subtraction. Enclose a detailed explanation and
verifying documents.
B2
Need help with the math on your form?
Try using our 2-D fill-in forms
available at
www.tax.ok.gov
Schedule 511-B
B3
B4
B5
B8
16
Lump-Sum Distributions
Lump-sum distributions not included in the Federal Adjusted
Gross Income shall be added to the Federal AGI. Rollovers are
taxed in the same year as on the Federal return. Enclose a copy
of Form 1099 and a complete copy of the Federal return.
Note: The lump-sum distribution, added back on this line, may
qualify for an exclusion of retirement benefits found on Schedule
511-A. The distribution must be received from a qualified plan
and satisfy the requirements of the exclusion.
Federal Net Operating Loss
Enter carryover(s) included on Federal Form 1040. See “Net Op-erating
Loss” section on page 5. Also see Schedule 511-A, line 9.
Recapture of Depletion Claimed on a Lease
Bonus or Add Back of Excess Federal Depletion
Upon the expiration of the lease, depletion claimed must be
restored to income in the case of non-producing properties. Enter
depletion claimed on a lease bonus if no income was received
from the property due to its lease expiration. A complete schedule
by property must be furnished.
If the 22% Oklahoma option for computing depletion was used in
a previous year and the 65% Federal depletion limitation applied
in that year, you must add back any unused Federal depletion
being carried over from such year and used in the current year’s
Federal return. Applicable recapture is determined on a well-by-well
basis.
For the Oklahoma option for computing depletion see the instruc-tions
for Schedule 511-A, line 8. A complete schedule by property
must be furnished.
Expenses Incurred to Provide Child Care Programs
Employers incurring expenses to provide accredited child care pro-grams
for children of their employees may be allowed a credit.
If the credit is allowed, the eligible expenses upon which the credit
is based must be added back to arrive at Oklahoma taxable income.
See Form 511CR, line 12 for the credit. Enclose a schedule of
eligible expenses and the computation of the credit.
Recapture of Contributions to Oklahoma 529 College
Savings Plan
• If an individual elects to take a rollover on a contribution within
one year of the date of the contribution, for which a deduction
was taken on the previous year’s return, the amount of such roll-over
is included in income. As used in this paragraph, “rollover”
means the transfer of funds from the Oklahoma College Savings
Plan to any other plan under IRC Section 529.
• An individual who makes a non-qualified withdrawal of con-tributions
for which a deduction was taken in tax year 2005 or
later, such non-qualified withdrawal and any earnings thereon
are included in income. If any of the earnings have already been
included in your Federal adjusted gross income, do not include
those earnings again on this line.
Miscellaneous: Other Additions
Enter in the box on Schedule 511-B, line 8, the appropriate num-ber
as listed below which shows the type of addition. If you have
more than one addition, enter the number “99”.
Enter the number “1” if the following applies:
Losses from the sale of exempt government obligations: See
the “note” in Schedule 511-A, line 1 and Schedule 511-B, line 1
instructions. Enclose Federal Schedule D.
Enter the number “2” if the following applies:
If you are a swine or poultry producer who has deducted depre-ciation
on an accelerated basis on your Oklahoma tax return in
previous tax years (Schedule 511-C, line 7 number “3”), the asset
may be fully depreciated for Oklahoma purposes. Any deprecia-tion
deducted on this year’s Federal return, after the date the
asset has been fully depreciated on your Oklahoma return, must
be added back to avoid a duplication of depreciation. Enclose a
copy of the Federal depreciation schedule showing the deprecia-tion
taken on the asset.
Enter the number “3” if the following applies:
If a qualified Oklahoma refinery, of which you are a partner or
shareholder, elected to expense the cost of qualified refinery
property, such property is fully depreciated for Oklahoma pur-poses.
For Oklahoma purposes no depreciation expense can be
taken for this tax year on such property. Enter your pro-rata share
of such depreciation. Include the partnership’s or corporation’s
name and ID Number.
Enter the number “4” if the following applies:
You will have an amount on this line if a pass-through entity, of
which you are a member:
• was required to add-back rents and interest expenses paid
to a captive real estate investment trust when determining
Oklahoma distributable income; or
• was a captive real estate trust that was required to add-back
the dividends-paid deduction when determining
Oklahoma distributable income.
Enter your pro-rata share of such add-back. Include your pass-through
entity’s name and ID number.
Enter the number “5” if the following applies:
Enter any additions not previously claimed. Enclose a state-ment
of explanation specifying the type of addition and Oklahoma
Statute authorizing the addition, and verifying documents.
B6
B7
Online, mail order/catalog, or purchases made
out-of-state: Oklahoma Tax Law requires you to
pay a use tax on certain items bought out-of-state
for use in Oklahoma.
If you purchased items for use in Oklahoma from
retailers who do not collect Oklahoma sales tax,
you owe Oklahoma Use Tax on those items. Individuals in Oklahoma
are responsible for paying use tax on their out-of-state purchases.
USE TAX
See pages 10 & 11 of the 511 Packet for more information.
File and Pay Today!
Easy
Schedule 511-C
C2
C3
C4
C1
C6
C5
C7
17 continued on page 18
Military Pay Exclusion
Oklahoma residents who are members of any component of the
Armed Services may exclude 100% of their active military pay,
including Reserve & National Guard pay, to the extent such pay
is included in the Federal Adjusted Gross Income. Retired military
see instructions for Schedule 511-A, line 4.
Qualifying Disability Deduction
If you have a physical disability constituting a substantial handi-cap
to employment, you may deduct the expense incurred to
modify a motor vehicle, home, or work place necessary to com-pensate
for the disability. Please enclose a schedule detailing
the expenses incurred and a description of the physical disability
with documentation regarding the Social Security Administration
recognition and/or allowance of this expense.
Political Contribution
If you contributed money to a political party or candidate for
political office, you may deduct the amount contributed up to a
maximum of $100 ($200 if a joint return is filed).
Interest Qualifying for Exclusion
You may partially exclude interest received from a bank, credit
union or savings and loan association located in Oklahoma. Total
exclusion for interest claimed on your State return cannot exceed
$100 ($200 if filing jointly even if only one spouse received inter-est
income).
Qualified Adoption Expense
An Oklahoma resident may deduct “nonrecurring adoption
expenses” not to exceed $20,000 per calendar year (68 OS Sec.
2358). Expenses are to be deducted in the year incurred. “Non-recurring
adoption expenses” means adoption fees, court costs,
medical expenses, attorney fees and expenses which are directly
related to the legal process of adoption of a child. Enclose a
schedule describing the expenses claimed.
Contributions to Oklahoma 529 College
Savings Plan account(s)
Each individual may deduct contributions made to accounts
established pursuant to the Oklahoma College Savings Plan Act.
The maximum annual deduction is the amount of contributions
to all Oklahoma 529 College Savings Plan accounts plus any
contributions to such accounts for prior tax years after December
31, 2004, which were not deducted. If a rollover* or non-qualified
withdrawal is taken within the same tax year as a contribution is
made, the deduction for such contribution must be reduced by
the amount of the rollover or non-qualified withdrawal. In no event
can this deduction exceed $10,000 ($20,000 on a joint return) per
tax year. Any amount of a contribution that is not deducted in the
year for which the contribution is made may be carried forward
as a deduction from income for the succeeding five years. If a
rollover* or non-qualified withdrawal is taken during the carryover
period, the tax deduction otherwise available must be reduced by
the amount of the rollover or non-qualified withdrawal. Deduc-tions
may be taken for contributions and rollovers made during a
taxable year and up to April 15 of the succeeding year, or the due
date of a taxpayer’s state income tax return, excluding exten-sions,
whichever is later. A deduction for the same contributions
may not be taken for two different tax years. Enclose proof of
your contribution including the name of the beneficiary and the
account number.
*For purposes of reducing the deduction, “rollover” means the
transfer of funds from the Oklahoma College Savings Plan to any
other plan under IRC Section 529.
Contributions to Oklahoma 529 College Savings Plan
account(s) (continued)
Contributions must be made to Oklahoma 529 College Savings
Plan account(s). Contributions made to another state’s college
savings plans, the Coverdell Education Savings Account or
transfers from one Oklahoma 529 College Savings Plan account
to another, may not be deducted.
Miscellaneous: Other Adjustments
Enter in the box on Schedule 511-C, line 7, the appropriate
number as listed below which shows the type of deduction. If you
are entitled to more than one deduction listed below, enter the
number “99”.
Enter the number “1” if the following applies:
Qualified Medical Savings Account/Health Savings Account:
Contributions made to, and interest earned from, an Oklahoma
medical savings account established in this state, pursuant to
63 OS Sec. 2621 through 2623, shall be exempt from taxation.
In order to be eligible for this deduction, contributions must be
made to a medical savings account program approved by either
the State Department of Health or the Insurance Commissioner.
A statement of the contributions made to, and interest earned
on, the account must be provided by the trustee of the plan,
and enclosed as part of the filed return. This is not on your W-2.
Enclose a copy of your Federal return.
Contributions made to, and interest earned from, an Oklahoma
Health Savings Account established in this state, pursuant to
36 OS Sec. 6060.14 through 6060.18, shall be exempt from
taxation. A statement of the contributions made to, and interest
earned on, the account must be provided by the trustee of the
plan, and enclosed as part of the filed return. This is not on your
W-2. Enclose a copy of your Federal return.
Note: If you took a Health/Medical Savings Account Deduction
to arrive at Federal adjusted gross income, you cannot take a
deduction on this line.
Enter the number “2” if the following applies:
Agricultural Commodity Processing Facility Exclusion:
Owners of agricultural commodity processing facilities may ex-clude
15% of their investment in a new or expanded agricultural
commodity processing facility located within Oklahoma (68 OS
Sec. 2358). Agricultural commodity processing facility means
buildings, structures, fixtures and improvements used or operated
primarily for the processing or production of agricultural commod-ities
to marketable products. The investment is deemed made
when the property is placed in service. Under no circumstances
shall this exclusion lower your taxable income below zero. In the
event the exclusion does exceed income, any unused portion
may be carried over for a period not to exceed six years.
A schedule must be enclosed showing the type of
investment(s), the date placed in service, and the cost. If the
total exclusion available is not used, a copy of the schedule must
be enclosed in the carryover year and show the total exclusion
available, the amount previously used and amount available in
the carryover year. If the exclusion is through a Partnership or
S corporation, the schedule must also include the Partnership’s
or S corporation’s name, Federal ID number and your pro-rata
share of the exclusion.
For information on setting up an Oklahoma College
Savings Plan, visit the following website:
www.ok4saving.org or call (877) 654-7284.
Schedule 511-C continued
18
Line C7 - Miscellaneous: Other Adjustments (continued)
Enter the number “3” if the following applies:
Depreciation Adjustment for Swine or Poultry Producers:
Individuals who are swine or poultry producers may deduct
depreciation on an accelerated basis for new construction or
expansion costs. The same depreciation method elected for Fed-eral
income tax purposes will be used, except the assets will be
deemed to have a 7-year life. Any depreciation deduction allow-able
is the amount so computed minus the Federal depreciation
claimed. Enclose a copy of the Federal depreciation schedule
and a computation of the accelerated Oklahoma depreciation.
Note: Once you have fully depreciated an asset on your Okla-homa
return, you must add back any depreciation deducted on
your Federal return, see Schedule 511-B, line 8.
Enter the number “4” if the following applies:
Discharge of Indebtedness for Farmers: An individual, engaged
in production of agriculture, may exclude income resulting from
the discharge of indebtedness incurred to finance the production
of agricultural products. Enclose Federal Schedule F and Form
1099-C or other substantiating documentation.
Enter the number “5” if the following applies:
Oklahoma Police Corps Program Scholarship/Stipend:
You may deduct any scholarship or stipend, received from partici-pation
in the Oklahoma Police Corps Program, that is included in
your Federal adjusted gross income. The Oklahoma Police Corps
was established under 74 OS Sec. 2-140.1 through 2-140.11.
Enclose documentation to support amount claimed and a copy
of your Federal return.
Enter the number “6” if the following applies:
Deduction for Living Organ Donation: You may deduct up to
$10,000 of unreimbursed expenses if you, or your dependent,
donates one or more human organs while living. “Human organs”
mean all or part of a liver, pancreas, kidney, intestine, lung, or
bone marrow. The deduction is allowed only one time and may
be claimed only for unreimbursed expenses that are incurred by
you and related to the organ donation of you or your dependent.
The deduction may only be claimed in the taxable year in which
the transplant occurs. Enclose a detailed schedule of expenses
claimed.
Enter the number “7” if the following applies:
Safety Pays OSHA Consultation Service Exemption: An employer
that is eligible for and utilizes the Safety Pays OSHA Consulta-tion
Service provided by the Oklahoma Department of Labor shall
receive a $1,000 exemption for the tax year the service is utilized.
If this exemption is through a partnership or corporation, include
the partnership’s or corporation’s name and Federal ID number
and your pro-rata share of the exemption.
Enter the number “8” if the following applies:
Qualified Refinery Property: If a qualified Oklahoma refinery
elected to expense the cost of qualified refinery property, enter
any of such expense allocated to you. Enclose a copy of the writ-ten
notice received from the refinery indicating the amount of the
allocation. The notice should include the company’s name and
Federal ID number.
Enter the number “9” if the following applies:
Cost of Complying with Sulfur Regulations: If a qualified refinery
elected to allocate all or a portion of the cost of complying with
sulfur regulations to its owners, enter the portion of such cost
allocated to you. Enclose a copy of the written notice received
from the refinery indicating the amount of the allocation. Such
notice should include the company’s name and Federal ID number.
Enter the number “10” if the following applies:
Emergency Medical Personnel Death Benefit exclusion: The
$5,000 death benefit, provided for in 63 OS Sec. 1-2505.1, paid
to the designated beneficiary of an emergency medical techni-cian
or a registered emergency medical responder whose death
is a result of their official duties performed in the line of duty is
exempt. Deduct the $5,000 death benefit if such death benefit is
included in your Federal Adjusted Gross Income.
Enter the number “11” if the following applies:
Competitive Livestock Show Award: You may deduct any pay-ment
of less than $600 received as an award for participation in a
competitive livestock show event if such award is included in your
Federal Adjusted Gross Income. You must be able to substanti-ate
this deduction upon request.
Enter the number “12” if the following applies:
Indian Employment Exclusion: All qualified wages equal to the
Federal Indian Employment Credit set forth in 26 U.S.C.A., Sec
tion 45A, shall be deducted from taxable income. Deduct on your
Oklahoma return, an amount equal to the reduction of salaries
and wages reported on your Federal return as a result of your
Form 8845 “Indian Employment Credit”. The deduction shall only
be permitted for the tax years in which the Federal credit is al-lowed,
even if not used in such year because of your tax liability
limit. Enclose a copy of the Federal return, Form 8845 and if
applicable, Form 3800.
If the exclusion is through a partnership or corporation, include
the partnership’s or corporation’s name and Federal ID number
and your pro-rata share of the exclusion.
Your Oklahoma refund made easy...
the Oklahoma Tax Refund
Debit Card!
The Oklahoma Tax
Commission now offers
a debit card as an
alternative to direct
deposit for income tax
refunds.
Visit www.tax.ok.gov for detailed information and answers to your
frequently asked questions on the Oklahoma Tax Refund debit card.
• Safe, convenient and
secure, choose to
receive a debit card
which can be used
at your favorite stores and ATM’s that accept MasterCard
debit cards. In some cases a fee may apply at ATM’s.
• Activating your card is easy, just call 1-888-929-2460. Only
you have the information to do it. Detailed information on
card activation, along with all the information you need for
your Oklahoma Tax Refund debit card will be included with
your card.
• Deposit or cash your debit card free at banks or financial
institutions that accept MasterCard; or go online to
www.goprogram.com and transfer your refund to your
checking/savings account for a fee of 75 cents.
• Inactivity fees of $1.50 per month will apply if your card
is not used for a period of 60 days. To avoid these fees use
your card at least once every 60 days. Your card is good for
three years from the date of issue.
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Oklahoma Tax Refund
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OKLAHOMA CARDHOLDER
01/15
Complete Schedule 511-E if your Oklahoma AGI (Form 511, line
7) is less than your Federal AGI (Form 511, line 1). Your Okla-homa
child care/child tax credit must be prorated.
Child Care/Child Tax Credit
If your Federal Adjusted Gross Income is $100,000 or less and
you are allowed either a credit for child care expenses or the child
tax credit on your Federal return, you are allowed a credit against
your Oklahoma tax. Your Oklahoma credit is the greater of:
• 20% of the credit for child care expenses allowed by the Inter-nal
Revenue Code. Your allowed Federal credit cannot exceed
the amount of your Federal tax reported on your Federal return.
or
• 5% of the child tax credit allowed by the Internal Revenue
Code. This includes both the nonrefundable child tax credit and
the refundable additional child tax credit.
If your Federal Adjusted Gross Income is greater than $100,000,
no credit is allowed.
Enclose a copy of your Federal return and, if applicable, the
Federal Child Care Credit schedule.
E1
Schedule 511-F
Complete Schedule 511-F if your Oklahoma AGI (Form 511, line
7) is less than your Federal AGI (Form 511, line 1). Your Okla-homa
earned income credit must be prorated.
Earned Income Credit
You are allowed a credit equal to 5% of the earned income credit
allowed on your Federal return. The credit must be prorated on
the ratio of Oklahoma AGI to Federal AGI. Enclose a copy of
your Federal return.
F1
Schedule 511-G
Schedule 511-G provides you with the opportunity to make a
financial gift from your refund to a variety of Oklahoma organiza-tions.
Please place the line number of the organization from Schedule
511-G in the box at line 32 of Form 511. If you give to more than
one organization, please put a “99” in the box at line 32 of Form
511.
Descriptions of the organizations and the addresses to mail a do-nation,
if you are not receiving a refund, are shown on Schedule
511-G: Information.
D2
Schedule 511-E
19
How to Contact the Oklahoma Tax Commission
Oklahoma City
2501 North Lincoln Boulevard
(405) 521-3160
Tulsa
440 South Houston, 5th Floor
(918) 581-2399
The Oklahoma Tax
Commission can be reached at
(405) 521-3160.
The in-state toll free number is
(800) 522-8165.
Press “0” to speak to
a representative.
Schedule 511-D
Deductions
• Enter the Oklahoma standard deduction if you did not claim
itemized deductions on your Federal return.
If your filing status is “single” or “married filing separate”, your
Oklahoma standard deduction is $5,800.
If your filing status is “head of household”, your Oklahoma
standard deduction is $8,500.
If your filing status is “married filing joint” or “qualifying
widow(er)”, your Oklahoma standard deduction is $11,600.
Note: You qualify for the Oklahoma standard deduction even
when claimed as a dependent on another return.
• If you claimed itemized deductions on your Federal return
(Form 1040, Schedule A), enter the amount of your allowable
itemized deductions. (Enclose a copy of your Federal Schedule
A.)
Exemptions and Dependents
Oklahoma allows $1,000 for each exemption claimed on the top
of the return.
Complete Schedule 511-D if you have out-of-state income
(Form 511, line 4).
D1
If you have income from out-of-state, your exemptions and deductions
must be prorated on the ratio of Oklahoma AGI to Federal AGI
reduced by allowable adjustments except out-of-state income.
Whether you need a tax form, have a question or need further information, there are many ways to reach us.
Visit Us on the Web!
You’ll find a wealth of information
on our website, including down-loadable
tax forms, answers to
common questions, and online
filing options for both income and
business taxes!
www.tax.ok.gov
Office Locations! Give Us a Call!
Online Filing of Your Income Taxes
2-D Fill-in Forms with Online Calculations
QuickTax: Business Tax Filing System
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View FAQs or Email the OTC a Question
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One Site with Many
Oklahoma Filing Options
www.tax.ok.gov
Schedule 511-H
2011 Oklahoma Income Tax Table
Instructions...
Use this table if your taxable
income is less than $100,000.
If your taxable income is $100,000
or more, use the tax computation
on the lower portion of page 31.
For an example,
please see the
box to the right.
Example...
• Mr. and Mrs. Jones are filing a joint return.
• Their Oklahoma Taxable Income is $14,793.
• First, they find the $14,750 - $14,800
income line.
• Next, they find the column for married filing
joint and read down the column.
• The amount shown where the income line
and filing status column meet is $384 (see
example at right). This is the amount they
must write on the tax line on their return.
And you are:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
If Oklahoma
taxable income is:
Your tax is:
* This column must also be used by a Qualified Widow(er).
And you are:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
If Oklahoma
taxable income is:
Your tax is:
And you are:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
If Oklahoma
taxable income is:
Your tax is:
And you are:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
If Oklahoma
taxable income is:
Your tax is:
14,700 14,750 578 381
14,750 14,800 581 384
14,800 14,850 583 386
0 50 0 0
50 100 0 0
100 150 1 1
150 200 1 1
200 250 1 1
250 300 1 1
300 350 2 2
350 400 2 2
400 450 2 2
450 500 2 2
500 550 3 3
550 600 3 3
600 650 3 3
650 700 3 3
700 750 4 4
750 800 4 4
800 850 4 4
850 900 4 4
900 950 5 5
950 1,000 5 5
1,000 1,050 5 5
1,050 1,100 6 5
1,100 1,150 6 6
1,150 1,200 7 6
1,200 1,250 7 6
1,250 1,300 8 6
1,300 1,350 8 7
1,350 1,400 9 7
1,400 1,450 9 7
1,450 1,500 10 7
1,500 1,550 10 8
1,550 1,600 11 8
1,600 1,650 11 8
1,650 1,700 12 8
1,700 1,750 12 9
1,750 1,800 13 9
1,800 1,850 13 9
1,850 1,900 14 9
1,900 1,950 14 10
1,950 2,000 15 10
2,000 2,050 15 10
2,050 2,100 16 11
2,100 2,150 16 11
2,150 2,200 17 12
2,200 2,250 17 12
2,250 2,300 18 13
2,300 2,350 18 13
2,350 2,400 19 14
2,400 2,450 19 14
2,450 2,500 20 15
2,500 2,550 21 15
2,550 2,600 22 16
2,600 2,650 23 16
2,650 2,700 24 17
2,700 2,750 25 17
2,750 2,800 26 18
2,800 2,850 27 18
2,850 2,900 28 19
2,900 2,950 29 19
2,950 3,000 30 20
3,000 3,050 31 20
3,050 3,100 32 21
3,100 3,150 33 21
3,150 3,200 34 22
3,200 3,250 35 22
3,250 3,300 36 23
3,300 3,350 37 23
3,350 3,400 38 24
3,400 3,450 39 24
3,450 3,500 40 25
3,500 3,550 41 25
3,550 3,600 42 26
3,600 3,650 43 26
3,650 3,700 44 27
3,700 3,750 45 27
3,750 3,800 46 28
3,800 3,850 47 28
3,850 3,900 49 29
3,900 3,950 50 29
3,950 4,000 52 30
4,000 4,050 53 30
4,050 4,100 55 31
4,100 4,150 56 31
4,150 4,200 58 32
4,200 4,250 59 32
4,250 4,300 61 33
4,300 4,350 62 33
4,350 4,400 64 34
4,400 4,450 65 34
4,450 4,500 67 35
4,500 4,550 68 35
4,550 4,600 70 36
4,600 4,650 71 36
4,650 4,700 73 37
4,700 4,750 74 37
4,750 4,800 76 38
4,800 4,850 77 38
4,850 4,900 79 39
4,900 4,950 81 39
4,950 5,000 83 40
5,000 5,050 85 41
5,050 5,100 87 42
5,100 5,150 89 43
5,150 5,200 91 44
5,200 5,250 93 45
5,250 5,300 95 46
5,300 5,350 97 47
5,350 5,400 99 48
5,400 5,450 101 49
5,450 5,500 103 50
5,500 5,550 105 51
5,550 5,600 107 52
5,600 5,650 109 53
5,650 5,700 111 54
5,700 5,750 113 55
5,750 5,800 115 56
5,800 5,850 117 57
5,850 5,900 119 58
5,900 5,950 121 59
5,950 6,000 123 60
$1,000
$2,000
$3,000
$4,000
$5,000
Up to $999
20
2011 Oklahoma Income Tax Table
And you are:
Your tax is:
* This column must also be used by a Qualified Widow(er).
And you are:
Your tax is:
And you are:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
6,000 6,050 125 61
6,050 6,100 127 62
6,100 6,150 129 63
6,150 6,200 131 64
6,200 6,250 133 65
6,250 6,300 135 66
6,300 6,350 137 67
6,350 6,400 139 68
6,400 6,450 141 69
6,450 6,500 143 70
6,500 6,550 145 71
6,550 6,600 147 72
6,600 6,650 149 73
6,650 6,700 151 74
6,700 6,750 153 75
6,750 6,800 155 76
6,800 6,850 157 77
6,850 6,900 159 78
6,900 6,950 161 79
6,950 7,000 163 80
7,000 7,050 165 81
7,050 7,100 167 82
7,100 7,150 169 83
7,150 7,200 171 84
7,200 7,250 173 85
7,250 7,300 175 86
7,300 7,350 178 87
7,350 7,400 180 88
7,400 7,450 183 89
7,450 7,500 185 90
7,500 7,550 188 91
7,550 7,600 190 92
7,600 7,650 193 94
7,650 7,700 195 95
7,700 7,750 198 97
7,750 7,800 200 98
7,800 7,850 203 100
7,850 7,900 205 101
7,900 7,950 208 103
7,950 8,000 210 104
8,000 8,050 213 106
8,050 8,100 215 107
8,100 8,150 218 109
8,150 8,200 220 110
8,200 8,250 223 112
8,250 8,300 225 113
8,300 8,350 228 115
8,350 8,400 230 116
8,400 8,450 233 118
8,450 8,500 235 119
8,500 8,550 238 121
8,550 8,600 240 122
8,600 8,650 243 124
8,650 8,700 245 125
8,700 8,750 248 127
8,750 8,800 251 128
8,800 8,850 253 130
8,850 8,900 256 131
8,900 8,950 259 133
8,950 9,000 262 134
9,000 9,050 264 136
9,050 9,100 267 137
9,100 9,150 270 139
9,150 9,200 273 140
9,200 9,250 275 142
9,250 9,300 278 143
9,300 9,350 281 145
9,350 9,400 284 146
9,400 9,450 286 148
9,450 9,500 289 149
9,500 9,550 292 151
9,550 9,600 295 152
9,600 9,650 297 154
9,650 9,700 300 155
9,700 9,750 303 157
9,750 9,800 306 158
9,800 9,850 308 160
9,850 9,900 311 162
9,900 9,950 314 164
9,950 10,000 317 166
10,000 10,050 319 168
10,050 10,100 322 170
10,100 10,150 325 172
10,150 10,200 328 174
10,200 10,250 330 176
10,250 10,300 333 178
10,300 10,350 336 180
10,350 10,400 339 182
10,400 10,450 341 184
10,450 10,500 344 186
10,500 10,550 347 188
10,550 10,600 350 190
10,600 10,650 352 192
10,650 10,700 355 194
10,700 10,750 358 196
10,750 10,800 361 198
10,800 10,850 363 200
10,850 10,900 366 202
10,900 10,950 369 204
10,950 11,000 372 206
11,000 11,050 374 208
11,050 11,100 377 210
11,100 11,150 380 212
11,150 11,200 383 214
11,200 11,250 385 216
11,250 11,300 388 218
11,300 11,350 391 220
11,350 11,400 394 222
11,400 11,450 396 224
11,450 11,500 399 226
11,500 11,550 402 228
11,550 11,600 405 230
11,600 11,650 407 232
11,650 11,700 410 234
11,700 11,750 413 236
11,750 11,800 416 238
11,800 11,850 418 240
11,850 11,900 421 242
11,900 11,950 424 244
11,950 12,000 427 246
12,000 12,050 429 248
12,050 12,100 432 250
12,100 12,150 435 252
12,150 12,200 438 254
12,200 12,250 440 256
12,250 12,300 443 259
12,300 12,350 446 261
12,350 12,400 449 264
12,400 12,450 451 266
12,450 12,500 454 269
12,500 12,550 457 271
12,550 12,600 460 274
12,600 12,650 462 276
12,650 12,700 465 279
12,700 12,750 468 281
12,750 12,800 471 284
12,800 12,850 473 286
12,850 12,900 476 289
12,900 12,950 479 291
12,950 13,000 482 294
13,000 13,050 484 296
13,050 13,100 487 299
13,100 13,150 490 301
13,150 13,200 493 304
13,200 13,250 495 306
13,250 13,300 498 309
13,300 13,350 501 311
13,350 13,400 504 314
13,400 13,450 506 316
13,450 13,500 509 319
13,500 13,550 512 321
13,550 13,600 515 324
13,600 13,650 517 326
13,650 13,700 520 329
13,700 13,750 523 331
13,750 13,800 526 334
13,800 13,850 528 336
13,850 13,900 531 339
13,900 13,950 534 341
13,950 14,000 537 344
14,000 14,050 539 346
14,050 14,100 542 349
14,100 14,150 545 351
14,150 14,200 548 354
14,200 14,250 550 356
14,250 14,300 553 359
14,300 14,350 556 361
14,350 14,400 559 364
14,400 14,450 561 366
14,450 14,500 564 369
14,500 14,550 567 371
14,550 14,600 570 374
14,600 14,650 572 376
14,650 14,700 575 379
14,700 14,750 578 381
14,750 14,800 581 384
14,800 14,850 583 386
14,850 14,900 586 389
14,900 14,950 589 391
14,950 15,000 592 394
$6,000
$7,000
$8,000
$9,000
$10,000
$11,000
$12,000
$13,000
$14,000
21
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
15,000 15,050 594 396
15,050 15,100 597 399
15,100 15,150 600 402
15,150 15,200 603 405
15,200 15,250 605 407
15,250 15,300 608 410
15,300 15,350 611 413
15,350 15,400 614 416
15,400 15,450 616 418
15,450 15,500 619 421
15,500 15,550 622 424
15,550 15,600 625 427
15,600 15,650 627 429
15,650 15,700 630 432
15,700 15,750 633 435
15,750 15,800 636 438
15,800 15,850 638 440
15,850 15,900 641 443
15,900 15,950 644 446
15,950 16,000 647 449
16,000 16,050 649 451
16,050 16,100 652 454
16,100 16,150 655 457
16,150 16,200 658 460
16,200 16,250 660 462
16,250 16,300 663 465
16,300 16,350 666 468
16,350 16,400 669 471
16,400 16,450 671 473
16,450 16,500 674 476
16,500 16,550 677 479
16,550 16,600 680 482
16,600 16,650 682 484
16,650 16,700 685 487
16,700 16,750 688 490
16,750 16,800 691 493
16,800 16,850 693 495
16,850 16,900 696 498
16,900 16,950 699 501
16,950 17,000 702 504
17,000 17,050 704 506
17,050 17,100 707 509
17,100 17,150 710 512
17,150 17,200 713 515
17,200 17,250 715 517
17,250 17,300 718 520
17,300 17,350 721 523
17,350 17,400 724 526
17,400 17,450 726 528
17,450 17,500 729 531
17,500 17,550 732 534
17,550 17,600 735 537
17,600 17,650 737 539
17,650 17,700 740 542
17,700 17,750 743 545
17,750 17,800 746 548
17,800 17,850 748 550
17,850 17,900 751 553
17,900 17,950 754 556
17,950 18,000 757 559
18,000 18,050 759 561
18,050 18,100 762 564
18,100 18,150 765 567
18,150 18,200 768 570
18,200 18,250 770 572
18,250 18,300 773 575
18,300 18,350 776 578
18,350 18,400 779 581
18,400 18,450 781 583
18,450 18,500 784 586
18,500 18,550 787 589
18,550 18,600 790 592
18,600 18,650 792 594
18,650 18,700 795 597
18,700 18,750 798 600
18,750 18,800 801 603
18,800 18,850 803 605
18,850 18,900 806 608
18,900 18,950 809 611
18,950 19,000 812 614
19,000 19,050 814 616
19,050 19,100 817 619
19,100 19,150 820 622
19,150 19,200 823 625
19,200 19,250 825 627
19,250 19,300 828 630
19,300 19,350 831 633
19,350 19,400 834 636
19,400 19,450 836 638
19,450 19,500 839 641
19,500 19,550 842 644
19,550 19,600 845 647
19,600 19,650 847 649
19,650 19,700 850 652
19,700 19,750 853 655
19,750 19,800 856 658
19,800 19,850 858 660
19,850 19,900 861 663
19,900 19,950 864 666
19,950 20,000 867 669
20,000 20,050 869 671
20,050 20,100 872 674
20,100 20,150 875 677
20,150 20,200 878 680
20,200 20,250 880 682
20,250 20,300 883 685
20,300 20,350 886 688
20,350 20,400 889 691
20,400 20,450 891 693
20,450 20,500 894 696
20,500 20,550 897 699
20,550 20,600 900 702
20,600 20,650 902 704
20,650 20,700 905 707
20,700 20,750 908 710
20,750 20,800 911 713
20,800 20,850 913 715
20,850 20,900 916 718
20,900 20,950 919 721
20,950 21,000 922 724
* This column must also be used by a Qualified Widow(er).
$15,000
$16,000
$17,000
$18,000
$19,000
$20,000
$21,000
$22,000
$23,000
21,000 21,050 924 726
21,050 21,100 927 729
21,100 21,150 930 732
21,150 21,200 933 735
21,200 21,250 935 737
21,250 21,300 938 740
21,300 21,350 941 743
21,350 21,400 944 746
21,400 21,450 946 748
21,450 21,500 949 751
21,500 21,550 952 754
21,550 21,600 955 757
21,600 21,650 957 759
21,650 21,700 960 762
21,700 21,750 963 765
21,750 21,800 966 768
21,800 21,850 968 770
21,850 21,900 971 773
21,900 21,950 974 776
21,950 22,000 977 779
22,000 22,050 979 781
22,050 22,100 982 784
22,100 22,150 985 787
22,150 22,200 988 790
22,200 22,250 990 792
22,250 22,300 993 795
22,300 22,350 996 798
22,350 22,400 999 801
22,400 22,450 1,001 803
22,450 22,500 1,004 806
22,500 22,550 1,007 809
22,550 22,600 1,010 812
22,600 22,650 1,012 814
22,650 22,700 1,015 817
22,700 22,750 1,018 820
22,750 22,800 1,021 823
22,800 22,850 1,023 825
22,850 22,900 1,026 828
22,900 22,950 1,029 831
22,950 23,000 1,032 834
23,000 23,050 1,034 836
23,050 23,100 1,037 839
23,100 23,150 1,040 842
23,150 23,200 1,043 845
23,200 23,250 1,045 847
23,250 23,300 1,048 850
23,300 23,350 1,051 853
23,350 23,400 1,054 856
23,400 23,450 1,056 858
23,450 23,500 1,059 861
23,500 23,550 1,062 864
23,550 23,600 1,065 867
23,600 23,650 1,067 869
23,650 23,700 1,070 872
23,700 23,750 1,073 875
23,750 23,800 1,076 878
23,800 23,850 1,078 880
23,850 23,900 1,081 883
23,900 23,950 1,084 886
23,950 24,000 1,087 889
22
2011 Oklahoma Income Tax Table
And you are:
Your tax is:
And you are:
Your tax is:
And you are:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
24,000 24,050 1,089 891
24,050 24,100 1,092 894
24,100 24,150 1,095 897
24,150 24,200 1,098 900
24,200 24,250 1,100 902
24,250 24,300 1,103 905
24,300 24,350 1,106 908
24,350 24,400 1,109 911
24,400 24,450 1,111 913
24,450 24,500 1,114 916
24,500 24,550 1,117 919
24,550 24,600 1,120 922
24,600 24,650 1,122 924
24,650 24,700 1,125 927
24,700 24,750 1,128 930
24,750 24,800 1,131 933
24,800 24,850 1,133 935
24,850 24,900 1,136 938
24,900 24,950 1,139 941
24,950 25,000 1,142 944
* This column must also be used by a Qualified Widow(er).
$24,000
$25,000
$26,000
$27,000
$28,000
$29,000
$30,000
$31,000
$32,000
25,000 25,050 1,144 946
25,050 25,100 1,147 949
25,100 25,150 1,150 952
25,150 25,200 1,153 955
25,200 25,250 1,155 957
25,250 25,300 1,158 960
25,300 25,350 1,161 963
25,350 25,400 1,164 966
25,400 25,450 1,166 968
25,450 25,500 1,169 971
25,500 25,550 1,172 974
25,550 25,600 1,175 977
25,600 25,650 1,177 979
25,650 25,700 1,180 982
25,700 25,750 1,183 985
25,750 25,800 1,186 988
25,800 25,850 1,188 990
25,850 25,900 1,191 993
25,900 25,950 1,194 996
25,950 26,000 1,197 999
26,000 26,050 1,199 1,001
26,050 26,100 1,202 1,004
26,100 26,150 1,205 1,007
26,150 26,200 1,208 1,010
26,200 26,250 1,210 1,012
26,250 26,300 1,213 1,015
26,300 26,350 1,216 1,018
26,350 26,400 1,219 1,021
26,400 26,450 1,221 1,023
26,450 26,500 1,224 1,026
26,500 26,550 1,227 1,029
26,550 26,600 1,230 1,032
26,600 26,650 1,232 1,034
26,650 26,700 1,235 1,037
26,700 26,750 1,238 1,040
26,750 26,800 1,241 1,043
26,800 26,850 1,243 1,045
26,850 26,900 1,246 1,048
26,900 26,950 1,249 1,051
26,950 27,000 1,252 1,054
27,000 27,050 1,254 1,056
27,050 27,100 1,257 1,059
27,100 27,150 1,260 1,062
27,150 27,200 1,263 1,065
27,200 27,250 1,265 1,067
27,250 27,300 1,268 1,070
27,300 27,350 1,271 1,073
27,350 27,400 1,274 1,076
27,400 27,450 1,276 1,078
27,450 27,500 1,279 1,081
27,500 27,550 1,282 1,084
27,550 27,600 1,285 1,087
27,600 27,650 1,287 1,089
27,650 27,700 1,290 1,092
27,700 27,750 1,293 1,095
27,750 27,800 1,296 1,098
27,800 27,850 1,298 1,100
27,850 27,900 1,301 1,103
27,900 27,950 1,304 1,106
27,950 28,000 1,307 1,109
28,000 28,050 1,309 1,111
28,050 28,100 1,312 1,114
28,100 28,150 1,315 1,117
28,150 28,200 1,318 1,120
28,200 28,250 1,320 1,122
28,250 28,300 1,323 1,125
28,300 28,350 1,326 1,128
28,350 28,400 1,329 1,131
28,400 28,450 1,331 1,133
28,450 28,500 1,334 1,136
28,500 28,550 1,337 1,139
28,550 28,600 1,340 1,142
28,600 28,650 1,342 1,144
28,650 28,700 1,345 1,147
28,700 28,750 1,348 1,150
28,750 28,800 1,351 1,153
28,800 28,850 1,353 1,155
28,850 28,900 1,356 1,158
28,900 28,950 1,359 1,161
28,950 29,000 1,362 1,164
29,000 29,050 1,364 1,166
29,050 29,100 1,367 1,169
29,100 29,150 1,370 1,172
29,150 29,200 1,373 1,175
29,200 29,250 1,375 1,177
29,250 29,300 1,378 1,180
29,300 29,350 1,381 1,183
29,350 29,400 1,384 1,186
29,400 29,450 1,386 1,188
29,450 29,500 1,389 1,191
29,500 29,550 1,392 1,194
29,550 29,600 1,395 1,197
29,600 29,650 1,397 1,199
29,650 29,700 1,400 1,202
29,700 29,750 1,403 1,205
29,750 29,800 1,406 1,208
29,800 29,850 1,408 1,210
29,850 29,900 1,411 1,213
29,900 29,950 1,414 1,216
29,950 30,000 1,417 1,219
30,000 30,050 1,419 1,221
30,050 30,100 1,422 1,224
30,100 30,150 1,425 1,227
30,150 30,200 1,428 1,230
30,200 30,250 1,430 1,232
30,250 30,300 1,433 1,235
30,300 30,350 1,436 1,238
30,350 30,400 1,439 1,241
30,400 30,450 1,441 1,243
30,450 30,500 1,444 1,246
30,500 30,550 1,447 1,249
30,550 30,600 1,450 1,252
30,600 30,650 1,452 1,254
30,650 30,700 1,455 1,257
30,700 30,750 1,458 1,260
30,750 30,800 1,461 1,263
30,800 30,850 1,463 1,265
30,850 30,900 1,466 1,268
30,900 30,950 1,469 1,271
30,950 31,000 1,472 1,274
31,000 31,050 1,474 1,276
31,050 31,100 1,477 1,279
31,100 31,150 1,480 1,282
31,150 31,200 1,483 1,285
31,200 31,250 1,485 1,287
31,250 31,300 1,488 1,290
31,300 31,350 1,491 1,293
31,350 31,400 1,494 1,296
31,400 31,450 1,496 1,298
31,450 31,500 1,499 1,301
31,500 31,550 1,502 1,304
31,550 31,600 1,505 1,307
31,600 31,650 1,507 1,309
31,650 31,700 1,510 1,312
31,700 31,750 1,513 1,315
31,750 31,800 1,516 1,318
31,800 31,850 1,518 1,320
31,850 31,900 1,521 1,323
31,900 31,950 1,524 1,326
31,950 32,000 1,527 1,329
32,000 32,050 1,529 1,331
32,050 32,100 1,532 1,334
32,100 32,150 1,535 1,337
32,150 32,200 1,538 1,340
32,200 32,250 1,540 1,342
32,250 32,300 1,543 1,345
32,300 32,350 1,546 1,348
32,350 32,400 1,549 1,351
32,400 32,450 1,551 1,353
32,450 32,500 1,554 1,356
32,500 32,550 1,557 1,359
32,550 32,600 1,560 1,362
32,600 32,650 1,562 1,364
32,650 32,700 1,565 1,367
32,700 32,750 1,568 1,370
32,750 32,800 1,571 1,373
32,800 32,850 1,573 1,375
32,850 32,900 1,576 1,378
32,900 32,950 1,579 1,381
32,950 33,000 1,582 1,384
23
2011 Oklahoma Income Tax Table
And you are:
Your tax is:
And you are:
Your tax is:
And you are:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
* This column must also be used by a Qualified Widow(er).
$33,000
$34,000
$35,000
$36,000
$37,000
$38,000
$39,000
$40,000
$41,000
33,000 33,050 1,584 1,386
33,050 33,100 1,587 1,389
33,100 33,150 1,590 1,392
33,150 33,200 1,593 1,395
33,200 33,250 1,595 1,397
33,250 33,300 1,598 1,400
33,300 33,350 1,601 1,403
33,350 33,400 1,604 1,406
33,400 33,450 1,606 1,408
33,450 33,500 1,609 1,411
33,500 33,550 1,612 1,414
33,550 33,600 1,615 1,417
33,600 33,650 1,617 1,419
33,650 33,700 1,620 1,422
33,700 33,750 1,623 1,425
33,750 33,800 1,626 1,428
33,800 33,850 1,628 1,430
33,850 33,900 1,631 1,433
33,900 33,950 1,634 1,436
33,950 34,000 1,637 1,439
34,000 34,050 1,639 1,441
34,050 34,100 1,642 1,444
34,100 34,150 1,645 1,447
34,150 34,200 1,648 1,450
34,200 34,250 1,650 1,452
34,250 34,300 1,653 1,455
34,300 34,350 1,656 1,458
34,350 34,400 1,659 1,461
34,400 34,450 1,661 1,463
34,450 34,500 1,664 1,466
34,500 34,550 1,667 1,469
34,550 34,600 1,670 1,472
34,600 34,650 1,672 1,474
34,650 34,700 1,675 1,477
34,700 34,750 1,678 1,480
34,750 34,800 1,681 1,483
34,800 34,850 1,683 1,485
34,850 34,900 1,686 1,488
34,900 34,950 1,689 1,491
34,950 35,000 1,692 1,494
35,000 35,050 1,694 1,496
35,050 35,100 1,697 1,499
35,100 35,150 1,700 1,502
35,150 35,200 1,703 1,505
35,200 35,250 1,705 1,507
35,250 35,300 1,708 1,510
35,300 35,350 1,711 1,513
35,350 35,400 1,714 1,516
35,400 35,450 1,716 1,518
35,450 35,500 1,719 1,521
35,500 35,550 1,722 1,524
35,550 35,600 1,725 1,527
35,600 35,650 1,727 1,529
35,650 35,700 1,730 1,532
35,700 35,750 1,733 1,535
35,750 35,800 1,736 1,538
35,800 35,850 1,738 1,540
35,850 35,900 1,741 1,543
35,900 35,950 1,744 1,546
35,950 36,000 1,747 1,549
36,000 36,050 1,749 1,551
36,050 36,100 1,752 1,554
36,100 36,150 1,755 1,557
36,150 36,200 1,758 1,560
36,200 36,250 1,760 1,562
36,250 36,300 1,763 1,565
36,300 36,350 1,766 1,568
36,350 36,400 1,769 1,571
36,400 36,450 1,771 1,573
36,450 36,500 1,774 1,576
36,500 36,550 1,777 1,579
36,550 36,600 1,780 1,582
36,600 36,650 1,782 1,584
36,650 36,700 1,785 1,587
36,700 36,750 1,788 1,590
36,750 36,800 1,791 1,593
36,800 36,850 1,793 1,595
36,850 36,900 1,796 1,598
36,900 36,950 1,799 1,601
36,950 37,000 1,802 1,604
37,000 37,050 1,804 1,606
37,050 37,100 1,807 1,609
37,100 37,150 1,810 1,612
37,150 37,200 1,813 1,615
37,200 37,250 1,815 1,617
37,250 37,300 1,818 1,620
37,300 37,350 1,821 1,623
37,350 37,400 1,824 1,626
37,400 37,450 1,826 1,628
37,450 37,500 1,829 1,631
37,500 37,550 1,832 1,634
37,550 37,600 1,835 1,637
37,600 37,650 1,837 1,639
37,650 37,700 1,840 1,642
37,700 37,750 1,843 1,645
37,750 37,800 1,846 1,648
37,800 37,850 1,848 1,650
37,850 37,900 1,851 1,653
37,900 37,950 1,854 1,656
37,950 38,000 1,857 1,659
38,000 38,050 1,859 1,661
38,050 38,100 1,862 1,664
38,100 38,150 1,865 1,667
38,150 38,200 1,868 1,670
38,200 38,250 1,870 1,672
38,250 38,300 1,873 1,675
38,300 38,350 1,876 1,678
38,350 38,400 1,879 1,681
38,400 38,450 1,881 1,683
38,450 38,500 1,884 1,686
38,500 38,550 1,887 1,689
38,550 38,600 1,890 1,692
38,600 38,650 1,892 1,694
38,650 38,700 1,895 1,697
38,700 38,750 1,898 1,700
38,750 38,800 1,901 1,703
38,800 38,850 1,903 1,705
38,850 38,900 1,906 1,708
38,900 38,950 1,909 1,711
38,950 39,000 1,912 1,714
39,000 39,050 1,914 1,716
39,050 39,100 1,917 1,719
39,100 39,150 1,920 1,722
39,150 39,200 1,923 1,725
39,200 39,250 1,925 1,727
39,250 39,300 1,928 1,730
39,300 39,350 1,931 1,733
39,350 39,400 1,934 1,736
39,400 39,450 1,936 1,738
39,450 39,500 1,939 1,741
39,500 39,550 1,942 1,744
39,550 39,600 1,945 1,747
39,600 39,650 1,947 1,749
39,650 39,700 1,950 1,752
39,700 39,750 1,953 1,755
39,750 39,800 1,956 1,758
39,800 39,850 1,958 1,760
39,850 39,900 1,961 1,763
39,900 39,950 1,964 1,766
39,950 40,000 1,967 1,769
40,000 40,050 1,969 1,771
40,050 40,100 1,972 1,774
40,100 40,150 1,975 1,777
40,150 40,200 1,978 1,780
40,200 40,250 1,980 1,782
40,250 40,300 1,983 1,785
40,300 40,350 1,986 1,788
40,350 40,400 1,989 1,791
40,400 40,450 1,991 1,793
40,450 40,500 1,994 1,796
40,500 40,550 1,997 1,799
40,550 40,600 2,000 1,802
40,600 40,650 2,002 1,804
40,650 40,700 2,005 1,807
40,700 40,750 2,008 1,810
40,750 40,800 2,011 1,813
40,800 40,850 2,013 1,815
40,850 40,900 2,016 1,818
40,900 40,950 2,019 1,821
40,950 41,000 2,022 1,824
41,000 41,050 2,024 1,826
41,050 41,100 2,027 1,829
41,100 41,150 2,030 1,832
41,150 41,200 2,033 1,835
41,200 41,250 2,035 1,837
41,250 41,300 2,038 1,840
41,300 41,350 2,041 1,843
41,350 41,400 2,044 1,846
41,400 41,450 2,046 1,848
41,450 41,500 2,049 1,851
41,500 41,550 2,052 1,854
41,550 41,600 2,055 1,857
41,600 41,650 2,057 1,859
41,650 41,700 2,060 1,862
41,700 41,750 2,063 1,865
41,750 41,800 2,066 1,868
41,800 41,850 2,068 1,870
41,850 41,900 2,071 1,873
41,900 41,950 2,074 1,876
41,950 42,000 2,077 1,879
24
2011 Oklahoma Income Tax Table
And you are:
Your tax is:
And you are:
Your tax is:
And you are:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
* This column must also be used by a Qualified Widow(er).
$42,000
$43,000
$44,000
$45,000
$46,000
$47,000
$48,000
$49,000
$50,000
42,000 42,050 2,079 1,881
42,050 42,100 2,082 1,884
42,100 42,150 2,085 1,887
42,150 42,200 2,088 1,890
42,200 42,250 2,090 1,892
42,250 42,300 2,093 1,895
42,300 42,350 2,096 1,898
42,350 42,400 2,099 1,901
42,400 42,450 2,101 1,903
42,450 42,500 2,104 1,906
42,500 42,550 2,107 1,909
42,550 42,600 2,110 1,912
42,600 42,650 2,112 1,914
42,650 42,700 2,115 1,917
42,700 42,750 2,118 1,920
42,750 42,800 2,121 1,923
42,800 42,850 2,123 1,925
42,850 42,900 2,126 1,928
42,900 42,950 2,129 1,931
42,950 43,000 2,132 1,934
43,000 43,050 2,134 1,936
43,050 43,100 2,137 1,939
43,100 43,150 2,140 1,942
43,150 43,200 2,143 1,945
43,200 43,250 2,145 1,947
43,250 43,300 2,148 1,950
43,300 43,350 2,151 1,953
43,350 43,400 2,154 1,956
43,400 43,450 2,156 1,958
43,450 43,500 2,159 1,961
43,500 43,550 2,162 1,964
43,550 43,600 2,165 1,967
43,600 43,650 2,167 1,969
43,650 43,700 2,170 1,972
43,700 43,750 2,173 1,975
43,750 43,800 2,176 1,978
43,800 43,850 2,178 1,980
43,850 43,900 2,181 1,983
43,900 43,950 2,184 1,986
43,950 44,000 2,187 1,989
44,000 44,050 2,189 1,991
44,050 44,100 2,192 1,994
44,100 44,150 2,195 1,997
44,150 44,200 2,198 2,000
44,200 44,250 2,200 2,002
44,250 44,300 2,203 2,005
44,300 44,350 2,206 2,008
44,350 44,400 2,209 2,011
44,400 44,450 2,211 2,013
44,450 44,500 2,214 2,016
44,500 44,550 2,217 2,019
44,550 44,600 2,220 2,022
44,600 44,650 2,222 2,024
44,650 44,700 2,225 2,027
44,700 44,750 2,228 2,030
44,750 44,800 2,231 2,033
44,800 44,850 2,233 2,035
44,850 44,900 2,236 2,038
44,900 44,950 2,239 2,041
44,950 45,000 2,242 2,044
45,000 45,050 2,244 2,046
45,050 45,100 2,247 2,049
45,100 45,150 2,250 2,052
45,150 45,200 2,253 2,055
45,200 45,250 2,255 2,057
45,250 45,300 2,258 2,060
45,300 45,350 2,261 2,063
45,350 45,400 2,264 2,066
45,400 45,450 2,266 2,068
45,450 45,500 2,269 2,071
45,500 45,550 2,272 2,074
45,550 45,600 2,275 2,077
45,600 45,650 2,277 2,079
45,650 45,700 2,280 2,082
45,700 45,750 2,283 2,085
45,750 45,800 2,286 2,088
45,800 45,850 2,288 2,090
45,850 45,900 2,291 2,093
45,900 45,950 2,294 2,096
45,950 46,000 2,297 2,099
46,000 46,050 2,299 2,101
46,050 46,100 2,302 2,104
46,100 46,150 2,305 2,107
46,150 46,200 2,308 2,110
46,200 46,250 2,310 2,112
46,250 46,300 2,313 2,115
46,300 46,350 2,316 2,118
46,350 46,400 2,319 2,121
46,400 46,450 2,321 2,123
46,450 46,500 2,324 2,126
46,500 46,550 2,327 2,129
46,550 46,600 2,330 2,132
46,600 46,650 2,332 2,134
46,650 46,700 2,335 2,137
46,700 46,750 2,338 2,140
46,750 46,800 2,341 2,143
46,800 46,850 2,343 2,145
46,850 46,900 2,346 2,148
46,900 46,950 2,349 2,151
46,950 47,000 2,352 2,154
47,000 47,050 2,354 2,156
47,050 47,100 2,357 2,159
47,100 47,150 2,360 2,162
47,150 47,200 2,363 2,165
47,200 47,250 2,365 2,167
47,250 47,300 2,368 2,170
47,300 47,350 2,371 2,173
47,350 47,400 2,374 2,176
47,400 47,450 2,376 2,178
47,450 47,500 2,379 2,181
47,500 47,550 2,382 2,184
47,550 47,600 2,385 2,187
47,600 47,650 2,387 2,189
47,650 47,700 2,390 2,192
47,700 47,750 2,393 2,195
47,750 47,800 2,396 2,198
47,800 47,850 2,398 2,200
47,850 47,900 2,401 2,203
47,900 47,950 2,404 2,206
47,950 48,000 2,407 2,209
48,000 48,050 2,409 2,211
48,050 48,100 2,412 2,214
48,100 48,150 2,415 2,217
48,150 48,200 2,418 2,220
48,200 48,250 2,420 2,222
48,250 48,300 2,423 2,225
48,300 48,350 2,426 2,228
48,350 48,400 2,429 2,231
48,400 48,450 2,431 2,233
48,450 48,500 2,434 2,236
48,500 48,550 2,437 2,239
48,550 48,600 2,440 2,242
48,600 48,650 2,442 2,244
48,650 48,700 2,445 2,247
48,700 48,750 2,448 2,250
48,750 48,800 2,451 2,253
48,800 48,850 2,453 2,255
48,850 48,900 2,456 2,258
48,900 48,950 2,459 2,261
48,950 49,000 2,462 2,264
49,000 49,050 2,464 2,266
49,050 49,100 2,467 2,269
49,100 49,150 2,470 2,272
49,150 49,200 2,473 2,275
49,200 49,250 2,475 2,277
49,250 49,300 2,478 2,280
49,300 49,350 2,481 2,283
49,350 49,400 2,484 2,286
49,400 49,450 2,486 2,288
49,450 49,500 2,489 2,291
49,500 49,550 2,492 2,294
49,550 49,600 2,495 2,297
49,600 49,650 2,497 2,299
49,650 49,700 2,500 2,302
49,700 49,750 2,503 2,305
49,750 49,800 2,506 2,308
49,800 49,850 2,508 2,310
49,850 49,900 2,511 2,313
49,900 49,950 2,514 2,316
49,950 50,000 2,517 2,319
50,000 50,050 2,519 2,321
50,050 50,100 2,522 2,324
50,100 50,150 2,525 2,327
50,150 50,200 2,528 2,330
50,200 50,250 2,530 2,332
50,250 50,300 2,533 2,335
50,300 50,350 2,536 2,338
50,350 50,400 2,539 2,341
50,400 50,450 2,541 2,343
50,450 50,500 2,544 2,346
50,500 50,550 2,547 2,349
50,550 50,600 2,550 2,352
50,600 50,650 2,552 2,354
50,650 50,700 2,555 2,357
50,700 50,750 2,558 2,360
50,750 50,800 2,561 2,363
50,800 50,850 2,563 2,365
50,850 50,900 2,566 2,368
50,900 50,950 2,569 2,371
50,950 51,000 2,572 2,374
25
2011 Oklahoma Income Tax Table
And you are:
Your tax is:
And you are:
Your tax is:
And you are:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
Your tax is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
If Oklahoma
taxable income is:
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
At
least
But
less
than
Single or
married
filing
separate
Married*
filing
joint or
head of
household
* This column must also be used by a Qualified Widow(er).
$51,000
$52,000
$53,000
$54,000
$55,000
$56,000
$57,000
$58,000
$59,000
51,000 51,050 2,574 2,376
51,050 51,100 2,577 2,379
51,100 51,150 2,580 2,382
51,150 51,200 2,583 2,385
51,200 51,250 2,585 2,387
51,250 51,300 2,588 2,390
51,300 51,350 2,591 2,393
51,350 51,400 2,594 2,396
51,400 51,450 2,596 2,398
51,450 51,500 2,599 2,401
51,500 51,550 2,602 2,404
51,550 51,600 2,605 2,407
51,600 51,650 2,607 2,409
51,650 51,700 2,610 2,412
51,700 51,750 2,613 2,415
51,750 51,800 2,616 2,418
51,800 51,850 2,618 2,420
51,850 51,900 2,621 2,423
51,900 51,950 2,624 2,426
51,950 52,000 2,627 2,429
52,000 52,050 2,629 2,431
52,050 52,100 2,632 2,434
52,100 52,150 2,635 2,437
52,150 52,200 2,638 2,440
52,200 52,250 2,640 2,442
52,250 52,300 2,643 2,445
52,300 52,350 2,646 2,448
52,350 52,400 2,649 2,451
52,400 52,450 2,651 2,453
52,450 52,500 2,654 2,456
52,500 52,550 2,657 2,459
52,550 52,600 2,660 2,462
52,600 52,650 2,662 2,464
52,650 52,700 2,665 2,467
52,700 52,750 2,668 2,470
52,750 52,800 2,671 2,473
52,800 52,850 2,673 2,475
52,850 52,900 2,676 2,478
52,900 52,950 2,679 2,481
52,950 53,000 2,682 2,484
53,000 53,050 2,684 2,486
53,050 53,100 2,687 2,489
53,100 53,150 2,690 2,492
53,150 53,200 2,693 2,495
53,200 53,250 2,695 2,497
53